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PeerBasis
Compensation Comparability Determination

Heart For The City

Executive Director / CEO

EIN 260559586
AZ · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Eriquez Jr, Executive Director / CEO ($14,833) against every comparable organization that fit the selection criteria — 571 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

571 organizations qualified on sector, size, and geography 571 within the band form the benchmarked peer set.

Distribution of comparable compensation

$117 total compensation of comparable organizations → $264,646 $14,833
$10,96710th
$23,92325th
$43,152Median
$67,25475th
$90,83690th
$14,833This org · 15th
p10$10,967
p25$23,923
p50$43,152
p75$67,254
p90$90,836
$14,833

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Positive Behavior Support CommunityNY $173,087$31,342 990
Downtown ChillicotheOH $173,376$53,964 990
Justice Matters IncKS $172,152$24,355 990
Cannedwater4kids IncWI $173,824$33,691 990
Ifs Empowerment CenterTX $171,941$25,535 990
The Israel Story IncOH $171,747$103,466 990
Neighborhood Crusades IncPA $174,265$35,336 990
Awl FoundationMO $174,601$37,176 990
Benjamin E Mays Family Resource CtrSC $175,374$75,463 990
587 Ministries IncCA $175,473$44,893 990
Delaware Ecumenical Council On ChilDE $175,516$56,591 990
Urban Purpose IncAL $175,726$59,302 990
Deep Roots Ministries IncTX $175,816$44,012 990
Young Women's Transitional Home Of Moore CountyNC $175,847$5,070 990
Coptic Cross MinistriesVA $169,965$42,167 990
Honoring Americas Warriors IncOK $175,900$25,886 990
Black Child Development Institute OhioOH $169,105$47,337 990
David Woods Kemper Veterans FoundationMO $176,768$151,178 990
Tricircle CorporationCT $176,769$36,134 990
Strategic Community Solutions IncMI $176,810$5,838 990
Mission Of HopeAL $176,939$49,876 990
La Dream Center IncAL $168,693$27,756 990
Dream FundTX $177,171$68,648 990
Hope Ministries IncGA $168,269$35,625 990
Kaleidoscope MinistriesTX $177,997$64,791 990

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 AZ 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 default15th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted14th

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 (Joseph Eriquez Jr) 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 571 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,833 is reasonable (approximately the 15th 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). 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.