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PeerBasis
Compensation Comparability Determination

Lompoc Teen Center

Executive Director / CEO

EIN 301287272
CA · NTEE B80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victor Alejandro Cortes, Executive Director / CEO ($46,172) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Victor Alejandro Cortes — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,349 total compensation of comparable organizations → $194,740 $46,172
$20,00510th
$27,03025th
$42,738Median
$75,46075th
$110,12290th
$46,172This org · 60th
p10$20,005
p25$27,030
p50$42,738
p75$75,460
p90$110,122
$46,172

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 CA 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
Shared Harvest Foundation Inc CA$298,640 President $94,635 $91,920 2024
Curieux Academic Journal CA$323,512 Key Employee $44,000 $42,738 2024
Making The Right Connections Inc CA$269,550 President & Ceo $27,999 $27,196 2024
Homework Central CA$338,432 Executive Dir. $59,000 $59,000 2023
Growing Outreach Growing Opportunites CA$346,188 Chair/ Executive Director $21,491 $20,874 2024
Associated Students Of Whittier College CA$258,096 President $5,349 $5,349 2023
Bay Area Urban Debate Commission CA$372,624 Executive Dir. $120,000 $120,000 2023
California Language Teachers Assoc CA$375,762 Executive Di $20,000 $19,426 2024
Always Knocking Inc CA$222,825 Executive Director $27,062 $27,062 2023
Wise Choices For Girls CA$212,769 Executive Director $47,500 $46,137 2024
B Relyt Organization Inc CA$210,023 Ceo $27,794 $26,997 2024
Edhec America Inc CA$399,768 Secretary, Executive Direc $194,740 $194,740 2023
Las Floristas Inc CA$430,769 Executive Di $50,000 $47,314 2025
Loving Savior Lutheran Chinese School CA$433,875 Ceo $28,363 $28,363 2023
International House Davis CA$451,451 Executive Dir. $98,119 $95,304 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default60th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted60th

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 (Victor Alejandro Cortes) 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 15 similarly situated organizations (Same NTEE sector (B80) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,172 is reasonable (approximately the 60th 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.