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PeerBasis
Compensation Comparability Determination

Homeland Security And Defense

Executive Director / CEO

EIN 320131567
DC · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rafael Borras, Executive Director / CEO ($318,000) against every comparable organization that fit the selection criteria — 551 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

551 organizations qualified on sector, size, and geography 551 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $483,923 $318,000
$20,45910th
$53,91325th
$84,411Median
$118,92775th
$165,85390th
$318,000This org · 99th
p10$20,459
p25$53,913
p50$84,411
p75$118,927
p90$165,853
$318,000

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

OrganizationStateTotal revenueTotal compSource
Belle Fourche DevelopmentSD $308,199$90,860 990
Derivatives Market Institute For Standards IncDC $308,750$47,588 990
Port Main Street IncWI $308,828$67,107 990
Newnan-coweta Board Of RealtorsGA $308,916$110,333 990
The Pride ChamberFL $309,347$46,836 990
Rocky Mountain Gas AssociationUT $309,422$79,250 990
Western Regional Master Builders AssnCA $309,665$148,399 990
Rhode Island Business Group On HealthRI $307,151$80,811 990
Asheville Independent RestaurantNC $309,799$98,908 990
Nevada Dispensary Association A NevadaNV $307,021$179,544 990
Indy Crew IncIN $310,250$48,670 990
Hudson County Chamber Of CommerceNJ $310,558$139,217 990
Illinois Real Estate Lawyers AssociationIL $305,762$62,284 990
Brewers Of PennsylvaniaPA $305,632$70,198 990
Kansas Tech Council IncKS $311,360$69,468 990
Electrical League Of Northern OhioOH $311,615$83,885 990
Harbor Springs Chamber Of CommerceMI $304,959$82,433 990
Hawaii Harbors Users GroupHI $312,100$85,467 990
Maritime Transportation SystemAR $304,715$62,079 990
National Veteran Small Business CoalitionDC $304,512$27,344 990
Greater Point Pleasant Beach Chamber Of CommerceNJ $304,290$74,579 990
Rhode Island Trucking AssociationRI $312,746$131,176 990
Tma BluetechCA $312,904$114,146 990
Hermantown Chamber Of Commerce IncMN $312,918$85,577 990
Southwest Metro Chamber Of CommerceMN $302,658$92,007 990

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 DC 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 default99th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Rafael Borras) 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 551 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $318,000 is reasonable (approximately the 99th 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.