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PeerBasis
Compensation Comparability Determination

People Acting For Community Together

Executive Director / CEO

EIN 650080062
FL · NTEE R30Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Luis Luna, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Luis Luna — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,026 total compensation of comparable organizations → $186,425 $65,000
$19,02810th
$40,48925th
$71,584Median
$99,68975th
$110,69790th
$65,000This org · 45th
p10$19,028
p25$40,489
p50$71,584
p75$99,689
p90$110,697
$65,000

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
Healing Racism Institute Inc MA$213,172 Executive Director $120,000 $114,787 2023
Montana Racial Equity Project MT$218,498 Exec Director $60,701 $69,651 2023
Speaking Down Barriers SC$206,153 Executive Director $66,200 $73,516 2023
Waging Nonviolence Inc NY$200,749 Secretary $46,800 $43,725 2024
Sweet Potato Comfort Pie MN$226,466 President $24,591 $25,123 2024
Coming Together Virginia VA$235,100 Chief Executive Officer $98,577 $101,318 2023
Dais Partners PA$240,750 President $96,154 $106,256 2022
Liberation Journeys IL$172,127 Executive Dir. $91,667 $90,777 2025
Southern Jewish GA$259,492 Executive Di $103,000 $110,243 2023
Main Street Hanover Inc PA$261,517 Executive Di $4,008 $4,026 2025
Nebraska Mediation Center NE$160,059 Executive Director $38,988 $42,239 2025
Multicultural Alliance TX$158,004 President & Ceo $92,000 $97,963 2023
Be Present Inc GA$268,392 Co-leader Of Transformative Action/ceo $18,750 $20,069 2023
Ohio Immigrant Alliance OH$276,851 President $8,820 $9,659 2024
Intercommunity Justice & Peace Cent OH$278,990 Executive Di $75,000 $82,133 2024
Utah Center For Legal Inclusion UT$281,041 Executive Director $93,692 $99,146 2024
Mancos Valley Resources CO$294,061 Administrator $35,544 $35,239 2024
100 Black Men Of West Georgia Inc GA$301,440 Coo $47,593 $50,940 2023
Arab Film And Media Institute CA$307,253 Executive Director $50,000 $44,641 2024
The Witness Institute MD$316,052 Executive Director $192,859 $186,425 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default45th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Luis Luna) 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 20 similarly situated organizations (Same NTEE sector (R30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 45th 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.