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PeerBasis
Compensation Comparability Determination

Nueva Luz Foundation

Executive Director / CEO

EIN 461442430
TX · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Norma Villanueva, Executive Director / CEO ($41,667) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Norma Villanueva — reported title “CLINICAL DIRECTOR AND BOARD VP”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,144 total compensation of comparable organizations → $186,594 $41,667
$16,91910th
$30,44325th
$49,573Median
$71,81875th
$87,17190th
$41,667This org · 38th
p10$16,919
p25$30,443
p50$49,573
p75$71,818
p90$87,171
$41,667

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 TX 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
Brothers On A Road Less Traveled Inc VA$219,548 Executive Director $74,571 $71,979 2023
Centerpeace Inc TX$218,839 Executive Di $21,000 $20,398 2024
Narrative Initiatives San Diego CA$223,255 Director $21,014 $17,619 2024
One Recovery CA$226,696 President $62,500 $52,404 2024
Changing Lanes Ministries Inc OK$226,786 Executive Direc $104,041 $111,242 2024
Baptist Counseling Center NC$213,339 Executive Direc $100,298 $100,629 2024
Counseling Center Of Highlands NC$227,552 Executive Director $35,299 $35,416 2024
Check Your Compass MA$209,497 President $133,960 $116,889 2024
The Four Health Family Resource Center MI$209,414 Executive Director $12,864 $12,561 2025
Heart Tones Inc TX$232,702 President $71,334 $71,334 2023
Community Counseling Institute Inc WA$206,388 Director $48,269 $41,962 2024
Bridge Inter Faith Services Inc NJ$205,969 Chairman $57,600 $49,936 2024
The Open Table CA$205,254 Executive Dir. $91,420 $76,652 2024
Dream Big Wellness WA$204,927 President $81,582 $70,923 2024
The Good Death Foundation CA$204,787 Ceo $4,800 $4,144 2023
Chicago Veterans IL$204,484 Executive Director $84,761 $80,914 2024
Nami Of Washington County Inc WI$236,311 Executive Di $65,000 $65,915 2024
Path Of Life WA$239,938 Executive Di $67,725 $58,877 2024
Angels Of Mercy Inc NY$200,555 President $48,925 $42,928 2024
Authentic Hope Center For Peace & OR$240,216 Executive Dir. $72,327 $67,146 2023
Caldwell-clark CA$242,381 President $29,600 $24,819 2024
The Childrens Treehouse Foundation CO$196,554 Executive Director $100,000 $93,108 2024
Lee's Summit Cares MO$244,636 Executive Director $80,000 $82,276 2024
Domestic Outreach Corporation PA$244,729 President $27,000 $26,144 2024
Adams Place NV$245,465 Executive Dir. $64,000 $62,292 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default38th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted37th

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 (Norma Villanueva) 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 90 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,667 is reasonable (approximately the 38th 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.