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PeerBasis
Compensation Comparability Determination

Htas De Los Ancianos Desamparados Hogar Sta Teresa Jornet De Cupey

Executive Director / CEO

EIN 660290927
PR · NTEE P20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Sor Claribel Delgado, Executive Director / CEO ($14,312) against every comparable organization that fit the selection criteria — 506 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sor Claribel Delgado — reported title “Treasury”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

506 organizations qualified on sector, size, and geography 506 within the band form the benchmarked peer set.

Distribution of comparable compensation

$789 total compensation of comparable organizations → $618,894 $14,312
$39,87110th
$78,53525th
$110,078Median
$141,88475th
$186,55090th
$14,312This org · 3rd
p10$39,871
p25$78,535
p50$110,078
p75$141,884
p90$186,550
$14,312

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The Prosperity Foundation Inc CT$2,714,369 Executive Director $95,204 $92,473 2024
The Hub Oc CA$2,713,172 Ceo-boardmember $100,135 $100,135 2023
Homestead Community Development Corp HI$2,719,395 Co-exec. Dir. $65,008 $63,143 2024
Contentment Foundation CA$2,710,950 Ceo $119,875 $116,436 2024
Kauai Economic Opportunity Incorporated HI$2,706,481 Ceo $117,676 $114,300 2024
🔒 501 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted2nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 506-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.