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PeerBasis
Compensation Comparability Determination

Youth Farm Project Inc

Executive Director / CEO

EIN 454906962
NY · NTEE B80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Astrid Castillo, Executive Director / CEO ($72,927) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,077 total compensation of comparable organizations → $186,093 $72,927
$9,31310th
$23,62425th
$45,724Median
$83,11975th
$94,62390th
$72,927This org · 72nd
p10$9,313
p25$23,624
p50$45,724
p75$83,119
p90$94,623
$72,927

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.

OrganizationStateTotal revenueTotal compSource
Nassau-suffolk Performing Arts LtdNY $308,214$27,197 990
Friends Of Infinity Acres Ranch IncVA $306,990$68,499 990
Indiana Council On EducatingIN $308,662$81,615 990
Allied Resources For Children IncNJ $309,139$6,732 990
University At AlbanyNY $305,041$4,550 990
Naturopathic Medical Student AssociationOR $304,466$28,524 990
Crowd To Community IncAZ $304,114$109,414 990
Manheim Township Educational FoundationPA $311,457$25,974 990
Lompoc Teen CenterCA $303,847$44,122 990
Ithaca Public Education Initiative IncNY $313,363$41,281 990
Shared Harvest Foundation IncCA $298,640$87,838 990
Inspirational WorkshopsWA $296,025$91,248 990
College Athletic Trainer's SocietyTN $294,973$23,728 990
Curieux Academic JournalCA $323,512$40,840 990
New Mexico Out-of SchoolNM $324,228$60,150 990
Heritage Instructional ServicesMD $288,183$27,155 990
Prime Time Extended Learning ServicesMA $328,315$19,318 990
Project LedoOR $282,845$87,473 990
Association Of Texas Small School BandsTX $282,096$62,851 990
Fields Of Joy Foundation IncPR $336,857$58,279 990
Homework CentralCA $338,432$56,380 990
Families Aspiring In Trust And Holiness Catholic Home Education Community IFL $275,438$16,601 990
Mz Goose IncFL $274,308$4,368 990
Graduate Student Organization At TheNY $342,589$10,409 990
The Summer Institute IncTX $271,230$19,339 990

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 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 default72nd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted65th

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 (Astrid Castillo) 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 96 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,927 is reasonable (approximately the 72nd 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.