Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Centro Nueva Creacion

Executive Director / CEO

EIN 232800298
PA · NTEE S20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maribel Lozada Arzuaga, Executive Director / CEO ($45,040) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maribel Lozada Arzuaga — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,880 total compensation of comparable organizations → $88,950 $45,040
$14,21110th
$19,92825th
$46,453Median
$73,50075th
$84,67290th
$45,040This org · 47th
p10$14,211
p25$19,928
p50$46,453
p75$73,500
p90$84,672
$45,040

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
East Passyunk Avenue Business Improvement District PA$379,868 Executive Director $31,731 $30,821 2024
Shenango Valley Enterprise Zone PA$418,788 Loan Coordinator $23,045 $23,045 2023
Disability Pride Philadelphia Inc PA$359,480 Executive Di $13,500 $12,775 2025
Dimplez 4 Dayz Incorporated PA$355,232 Executive Director $77,000 $77,000 2023
Latino Hispanic American Community Center PA$431,112 Executive Director $66,983 $65,061 2024
World Servants Inc PA$326,260 Executive Di $90,000 $87,418 2024
Mt Airy Community Services Corp PA$464,584 President $45,000 $45,000 2023
Sgr Foundation PA$301,908 Executive Director $15,000 $14,570 2024
Mount Washington Community PA$301,486 Executive Dir. $35,000 $33,996 2024
Wayne County Family Center PA$301,055 Executive Director $51,094 $51,094 2023
The Manchester Citizens Corporation PA$485,051 Executive Director $70,000 $70,000 2023
Main Street Gettysburg Inc PA$287,455 President $80,822 $78,503 2024
Haverford Partnership For Economic PA$282,424 Executive Di $46,453 $46,453 2023
Ripple Community Inc PA$500,467 Executive Director $86,467 $83,986 2024
Build Our Lives Together Inc PA$501,597 Executive Director $17,308 $16,811 2024
Erie Together PA$280,307 Executive Director $94,000 $88,950 2025
Community Action Development Corporation PA$532,585 Executive Director $11,880 $11,880 2023
Wilkinsburg Cdc Holding Co PA$569,756 Executive Director $16,396 $16,396 2023
Oap Inc PA$581,559 Director $67,699 $67,699 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to PA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted37th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Maribel Lozada Arzuaga) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 19 similarly situated organizations (Same NTEE sector (S20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,040 is reasonable (approximately the 47th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.