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PeerBasis
Compensation Comparability Determination

Ibrea Foundation

Executive Director / CEO

EIN 262331802
NY · NTEE H48
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Isabel Pastor Guzman, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Isabel Pastor Guzman — reported title “DIRECTOR/SEC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,272 total compensation of comparable organizations → $313,936 $36,000
$24,29710th
$41,19225th
$62,017Median
$105,50575th
$147,61290th
$36,000This org · 23rd
p10$24,297
p25$41,192
p50$62,017
p75$105,505
p90$147,612
$36,000

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 NY 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
Can Do Houston TX$255,316 Executive Di $59,750 $66,143 2024
A Glimmer Of Hope Inc PA$256,560 Executive Director $17,800 $20,224 2023
Mcgrorty Foundation NY$257,595 President $8,000 $8,236 2023
Laughlin Family Foundation For Rare Canc MD$252,531 Executive Director $96,500 $102,789 2023
Maryland Association For Parkinson MD$252,158 Pres/exec Dir $29,777 $30,808 2024
Lizzys Walk Of Faith MO$252,032 President $41,600 $48,760 2024
Conference For The Model AZ$250,244 Executive Dir. $54,644 $58,157 2024
National Shingles Foundation NY$247,230 President, D $86,143 $88,687 2023
International Alliance For Phytobiomes WI$265,426 Executive Director $60,602 $72,109 2023
Erase Ptsd Now IL$243,859 Executive Di $95,000 $106,410 2023
Childrens Airway First Foundation TX$267,498 Director And President $40,000 $45,587 2023
The Mauli Ola Foundation CA$243,078 Executive Dir. $61,101 $60,113 2023
Jastreboff Hearing Disorders Foundation CT$242,804 Founder And Ceo $34,184 $35,470 2024
Neurospring Inc CA$242,650 Bus Mgr/trea $135,221 $129,217 2024
Nbia Disorders Association TX$241,251 President $23,333 $25,830 2024
Sickle Cell Foundation Of Arizona Inc AZ$272,255 President $50,000 $54,787 2023
Neuro-optometric Rehabitation Asc Inc TX$273,821 Executive Director $62,883 $69,611 2024
Aspen Rhoads Research Foundation Inc MD$275,117 Chief Executive Officer $23,700 $24,520 2024
Reed Gastrointestinal Oncology Research AL$236,157 Executive Director $75,000 $92,315 2023
Medical Staff Of Regional Medical Center CA$275,354 President $120,000 $118,058 2023
Society Of Metabolic Health TX$235,971 President/board $60,000 $66,420 2024
The Foregut Research Foundation CO$234,701 President $32,692 $35,716 2023
Virginia Cardiac Services Quality Initiative VA$233,175 Executive Director $92,500 $101,757 2023
National Behavioral Consortium Inc FL$230,000 Coexecutive $50,000 $51,981 2024
Asxl Rare Research Endowment Foundation ME$283,786 Executive Director $105,900 $120,818 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2024 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 NY 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted20th

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 (Isabel Pastor Guzman) 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 110 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 23rd 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.