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PeerBasis
Compensation Comparability Determination

Association For The Visually Impaired

Executive Director / CEO

EIN 510172301
NY · NTEE G41Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carlos Martinez, Executive Director / CEO ($41,132) against every comparable organization that fit the selection criteria — 372 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

372 organizations qualified on sector, size, and geography 372 within the band form the benchmarked peer set.

Distribution of comparable compensation

$207 total compensation of comparable organizations → $821,755 $41,132
$26,15310th
$50,95725th
$83,061Median
$110,45275th
$136,55090th
$41,132This org · 19th
p10$26,153
p25$50,957
p50$83,061
p75$110,452
p90$136,550
$41,132

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
Next Step Kansas City IncKS $436,300$73,674 990
National Pain Advocacy CenterCO $435,642$187,626 990
Autistic Self-reliance Support NetworkOH $435,416$96,291 990
Good Samaritan Institute For Research And EducationCA $435,247$37,017 990
My Time IncNY $439,914$99,595 990
Pink Hands Of HopePA $433,918$57,648 990
Ashland County CancerOH $433,810$76,627 990
National Education Alliance ForNJ $433,633$146,738 990
NplexOR $440,776$115,238 990
Wyoming Breast Cancer InitiativeWY $432,506$86,872 990
Down Syndrome Association Of SouthTX $441,715$94,348 990
Me Squared Cancer FoundationTX $442,014$36,324 990
New York State Rheumatology Society IncNY $431,860$6,500 990
Sickle Cell Disease Association Of AmericaPA $431,379$88,287 990
Autism Society Of TexasTX $442,890$92,999 990
Ateam MinistriesAL $442,994$78,668 990
Fabry Support & Information GroupMO $443,701$97,263 990
Richmond County Cancer Care Treasure ShopNC $428,648$125,356 990
Team Telomere IncID $428,474$147,155 990
Center For Medicine In The PublicNY $447,500$232,552 990
Ellie's Army IncFL $426,319$63,496 990
Southwest Kids Cancer Foundation IncAZ $448,189$39,625 990
The Sickle Cell Association Of New JerseyNJ $448,862$54,496 990
The Breast Cancer Resource Center Of Santa BarbaraCA $449,691$99,745 990
Help 4 Hd International IncCA $449,867$53,905 990

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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Carlos Martinez) 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 372 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,132 is reasonable (approximately the 19th 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.