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PeerBasis
Compensation Comparability Determination

Azul - Fashion Art Design Inc

Executive Director / CEO

EIN 473826013
FL · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Raffaelli, Executive Director / CEO ($64,500) against every comparable organization that fit the selection criteria — 227 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Raffaelli — reported title “FOUNDER & CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

227 organizations qualified on sector, size, and geography 227 within the band form the benchmarked peer set.

Distribution of comparable compensation

$646 total compensation of comparable organizations → $104,533 $64,500
$13,82410th
$29,84125th
$54,306Median
$71,34775th
$87,97690th
$64,500This org · 66th
p10$13,824
p25$29,841
p50$54,306
p75$71,347
p90$87,976
$64,500

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 FL 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
The Erika Whitmore Godwin Foundation CA$243,885 Founder & Ceo $101,246 $95,813 2023
The People Center Inc MI$243,932 Executive Di $53,663 $60,702 2023
New Start Inc MD$243,184 Admin Specialist $10,939 $10,886 2024
Austin Pregnancy Resource Center TX$244,589 Ceo $84,000 $92,086 2023
Stonewall Inn Gives Back Initiative Inc NY$244,799 Ceo $90,792 $87,332 2024
Highland Manor Apartments Inc NC$244,812 President $15,432 $16,974 2024
Girls Growing Ii Women MI$245,156 President $54,100 $59,441 2024
Southside Senior Services Inc CA$242,246 Executive Director $50,175 $47,482 2023
Answer Scholarship Inc NC$245,334 Executive Dir. $37,433 $41,172 2024
Rock Haus Foundation TX$246,930 Admin Director $44,683 $48,985 2023
Harlem Pride Incorporated NY$246,990 President & Ceo $18,792 $18,610 2023
Elite Women Of Excellence GA$247,207 Executive Director/ceo $49,979 $55,073 2023
Roads To Freedom PA$248,112 Ceo $32,726 $35,766 2023
Keep The Change Incorporated VA$239,371 President/ceo/director $57,050 $62,843 2022
Foresight Ski Guides Inc CO$248,807 Executive Director $75,296 $76,855 2024
John B Cunningham Pans And Pandas Foundation Inc MA$248,969 Officer $80,000 $78,785 2023
Status Code 4 Inc CO$249,222 Chief Operating Officer $53,861 $54,976 2024
Eastside Friends Of Seniors WA$237,997 Executive Dir $80,792 $76,998 2024
Shakopee Supportive Housing Inc MN$250,159 President/tr $65,715 $69,121 2024
Dig Furniture Bank PA$236,840 Executive Director $18,000 $19,672 2023
Paws And Affection Inc PA$236,764 Executive Director $30,000 $31,846 2024
On Our Own Of Frederick County Inc MD$251,342 Executive Director 07/2022- 03/2023 $64,413 $65,997 2023
Lutheran Social Services Of Central Ohio OH$251,527 President & Ceo $9,088 $10,548 2023
Transform Scott County Inc KY$251,598 Executive Director $40,161 $45,930 2024
Assumption Community Services Inc MN$235,205 Director Of Finance (Jan-nov) $27,512 $29,793 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default66th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted57th

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 (Sandra Raffaelli) 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 227 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,500 is reasonable (approximately the 66th 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.