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

Corazon A Corazon

Executive Director / CEO

EIN 320010771
IL · NTEE P80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Juan Pablo Padilla, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Juan Pablo Padilla — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$617 total compensation of comparable organizations → $385,469 $60,000
$17,72010th
$35,76025th
$58,061Median
$76,76675th
$92,15890th
$60,000This org · 52nd
p10$17,720
p25$35,760
p50$58,061
p75$76,766
p90$92,158
$60,000

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 IL 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
Hogans Junior Golf Foundation NE$344,706 Executive Director $23,695 $26,689 2023
Waterville Valley Adaptive Sports NH$344,040 Executive Director $21,104 $19,821 2024
Suzerain SC$342,464 Executive Di $55,000 $58,364 2024
Autism Society Of Maine ME$342,179 Executive Director (Former) $56,638 $56,201 2025
Hartford Artisans Weaving Center Inc CT$349,093 Executive Director $75,000 $71,528 2024
Young Audiences Of Northeast Texas Inc TX$340,792 Executive Dir. $50,417 $52,814 2023
Next Move Program VA$340,422 Executive Director & Co-founder $78,757 $79,634 2023
Hoyt Foundation Inc MA$350,597 Director $5,000 $4,570 2024
Carribean Equality Project Inc NY$351,131 Executive Director $54,120 $51,214 2023
Jackson Center For Conductive Education IN$338,751 Program Director $55,000 $60,740 2023
The Way 2 Serve Inc AL$351,778 President $80,500 $88,461 2024
Rise Women Leadership Conference RI$337,934 Executive Director $5,000 $5,021 2023
Burma Humanitarian Mission UT$337,697 Executive Director $24,480 $24,828 2025
Seniors Vs Crime Inc FL$352,975 President $37,560 $34,966 2025
Caroline Baird Crichfield Fund For Women VT$353,749 Vice President $22,600 $23,822 2023
Soleana Stables TX$354,040 Executive Director $85,000 $86,487 2024
Planned Lifetime Assistance Network Of Arizona Inc AZ$355,075 Executive Director - President $97,977 $98,676 2023
Waterfall Foundation AK$355,161 Ex. Director/secr. $36,000 $35,009 2024
Rebuilding Together Fargo-moorhead ND$355,535 Executive Di $57,750 $64,464 2024
Birthline NE$334,590 Executive Director $48,417 $52,969 2024
Po-mar-lin Fire Company PA$356,227 President $13,012 $13,199 2024
Women's Fund Of Hawai'i HI$333,935 Admin. Coord $48,532 $44,197 2024
Supporting The Taylor House Inc CA$357,458 Executive Dir. $14,808 $13,390 2023
Senora Woods Retirement Community MI$357,572 President & Ceo $31,878 $34,458 2023
Target Evolution Incorporated TX$358,079 Executive Director $72,420 $73,687 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted46th

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 (Juan Pablo Padilla) 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 275 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 52nd 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.