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PeerBasis
Compensation Comparability Determination

Human Connections

Executive Director / CEO

EIN 465318601
IL · NTEE A03
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Gabriela Moreno, Executive Director / CEO ($4,725) against the 2000 closest of 2,371 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gabriela Moreno — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,371 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$21 total compensation of comparable organizations → $299,178 $4,725
$6,84410th
$20,91525th
$40,524Median
$60,29575th
$79,14190th
$4,725This org · 7th
p10$6,844
p25$20,915
p50$40,524
p75$60,295
p90$79,141
$4,725

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
Ellen Sinopoli Dance Company Inc NY$221,500 Director $12,040 $11,360 2024
North Country Studio Workshops Inc NH$221,522 Exec. Director $20,024 $18,807 2025
Vineyard Arts Project Limited MA$221,556 Founder And Artistic Director $97,846 $94,513 2023
The Stage Oconee Inc GA$221,389 Executive Director $9,975 $10,781 2023
Baltimore Rock Opera Society Inc MD$221,609 Executive Director $15,833 $15,455 2024
Contra Costa Chinese School CA$221,311 President $25,000 $22,539 2024
United Chinese Learning Center CA$221,680 Principal $51,480 $46,413 2024
Napa Valley Youth Symphony CA$221,203 Executive Director $54,000 $50,123 2023
Filmmakers United CA$221,196 President $44,780 $40,372 2024
Fort Mill Economic Partners SC$221,807 Executive Director $35,005 $39,254 2023
Historic Georgetown Inc CO$221,096 Executive Di $67,083 $67,160 2024
Lobster Theater Project CA$221,947 Executive Dir. $60,708 $54,732 2024
Hausmann Quartet Foundation CA$221,963 President $25,917 $23,366 2024
Arts Center Task Force WA$220,960 Executive Director $39,654 $37,067 2024
Bunker Projects Inc PA$221,994 Executive Di $30,000 $31,236 2024
Amiable Arts Foundation MS$222,009 Executive Director $132,000 $158,030 2023
Brown Girls Doc Mafia Inc NY$222,011 Founder And Co-executive Director $125,000 $121,416 2023
The Square Foot Theatre Company Inc CT$222,033 Excutive Director & Co-founder $12,379 $12,476 2023
Base Academy Of Music MO$220,833 Executive Director $29,692 $32,835 2024
We Are All Music Foundation Inc NJ$222,128 Chief Operating Officer $28,744 $26,796 2024
Dance Masters Of New England Chapter 5 Inc MA$222,168 President $1,000 $938 2024
Kooyrigs Inc MI$220,726 Executive Director $22,540 $25,008 2023
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $40,381 2023
The Vanport Mosaic OR$220,712 Director $103,725 $100,571 2024
Latinx Playwrights Circle Inc NY$222,247 President $4,355 $4,003 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2025 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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted6th

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 (Gabriela Moreno) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,725 is reasonable (approximately the 7th 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.