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PeerBasis
Compensation Comparability Determination

American Friends Of The Bambi Homes Colombia

Executive Director / CEO

EIN 651195651
NY · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cristina Serna, Executive Director / CEO ($19,500) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cristina Serna — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,112 total compensation of comparable organizations → $247,631 $19,500
$16,07710th
$33,67725th
$62,506Median
$88,17175th
$111,15590th
$19,500This org · 11th
p10$16,077
p25$33,677
p50$62,506
p75$88,171
p90$111,155
$19,500

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 NY 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
Haki Community Organization OR$393,756 President $127,260 $130,785 2023
Franciscan Family Apostolate Inc CT$392,339 President $35,000 $35,275 2024
Reformation Hope Inc GA$392,259 Executive Director $79,145 $85,539 2024
Acts 29 Ministries Inc OH$392,005 President $25,575 $29,116 2024
African Christian Schools Foundation TN$391,934 Executive Director $80,000 $93,059 2023
Links International TX$391,681 President $31,800 $35,202 2023
Human Rights For Kids DC$391,520 Ceo $125,000 $117,907 2024
Charlies Lunch Ministries TX$391,005 Vice President $65,315 $70,229 2024
Fountains Of Hope International Inc IN$390,209 Executive Dir. $74,627 $84,593 2024
Red Rhino Orphanage Project CA$387,749 Exec. Director $60,000 $55,691 2024
Rostropovich-vishnevskaya Foundation DC$387,111 Executive Director $262,528 $247,631 2024
Make A Difference Inc ID$400,047 Executive Director $90,579 $100,904 2025
Zara Initiative CA$387,011 Secretary Director Onsite Director $19,000 $17,636 2024
Chispa Project MO$400,155 Executive Director $52,100 $59,315 2024
Mayan Hands Foundation Ltd NY$386,658 Executive Director $60,000 $58,279 2024
Global Healing CA$402,627 Executive Dir. $115,200 $110,085 2023
God's Littlest Angels Inc CO$402,671 President $19,387 $19,982 2024
Vision For The Poor PA$382,721 Exec. Dir/pres $14,400 $15,038 2025
Hands Offering Hope Foundation Inc CT$406,415 President $19,500 $19,653 2024
Arlene Campbell Humanitarian Foundation TX$380,640 President $3,140 $3,376 2024
Enchanted Peach Children's Foundation GA$380,018 Executive Director $75,000 $81,059 2024
Global Seed Planters MN$378,056 President $54,467 $59,559 2023
Ivu Med UT$378,022 Director $122,917 $131,740 2025
Village Earth CO$409,567 Executive Director $85,978 $91,235 2023
Millennium Campus Network Inc MA$376,676 Executive Director $68,376 $66,046 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default11th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Cristina Serna) 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 145 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,500 is reasonable (approximately the 11th 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.