Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Hogares Rafaela Ybarra Urb San Jose Embalse

Executive Director / CEO

EIN 660353899
PR · NTEE O50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sister Elena Crespo, Executive Director / CEO ($21,930) against every comparable organization that fit the selection criteria — 499 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sister Elena Crespo — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

499 organizations qualified on sector, size, and geography 499 within the band form the benchmarked peer set.

Distribution of comparable compensation

$180 total compensation of comparable organizations → $206,200 $21,930
$17,36710th
$39,18625th
$63,090Median
$83,78875th
$102,49890th
$21,930This org · 12th
p10$17,367
p25$39,186
p50$63,090
p75$83,788
p90$102,498
$21,930

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
Learning Institute For Family NJ$390,619 Director $60,100 $60,100 2023
The Konnection MI$389,902 Executive Director $55,000 $53,422 2024
Tibyan Community Center MN$391,182 Chairman $36,000 $36,000 2023
Girls On The Run Of Westsound WA$391,554 Executive Director $75,100 $72,945 2024
Fundacion Mayaguez 2010 Inc PR$391,579 Director $27,000 $27,000 2023
Acts Ii Ministry For Teens MI$388,694 President $66,077 $66,077 2023
Mosaic Family Zone OH$392,488 Executive Dir. $42,739 $41,513 2024
90 Plus Project WA$392,534 Executive Dir. $35,742 $34,717 2024
Camp Schreiber Foundation NC$392,534 Executive Director $75,000 $75,000 2023
Reach Bridge Extended Learning Programs Inc CA$388,230 President $93,400 $90,720 2024
Real Leadership Obedience Victory And Excellence TX$388,000 Direc $71,875 $74,822 2022
U-turns Inc FL$393,121 Executive Director $74,150 $77,190 2022
Triad United Rowing Association NC$393,200 Executive Director $59,085 $55,911 2025
Compass Dance Academy Inc GA$387,423 President $28,256 $27,445 2024
Lyfe Three NC$387,108 Vice President $53,459 $53,459 2023
Football For Her Inc CA$393,827 Executive Di $52,491 $50,985 2024
Write On Sports Inc NJ$394,144 Founder & Development Ambassador $12,400 $12,044 2024
Family Resource Center Of Cass County Inc MO$386,641 Executive Director $28,364 $27,550 2024
Rejoice Project Inc GA$394,763 President $20,000 $19,426 2024
Pro Deo Youth Center MO$385,230 Director/president/ceo Sole Member $66,873 $64,954 2024
Healthy Teens Inc FL$384,580 Former Treasurer $35,000 $33,996 2024
Dakota Street Center Inc OH$384,455 Executive Director $63,283 $63,283 2023
Houseaboutit Community And Economic AR$383,596 Executive Dir. $60,000 $60,000 2023
Clark County Latino Youth Conference WA$397,545 Executive Director $23,019 $22,359 2024
Athletic Factory Inc MI$397,563 Executive Di $83,500 $81,104 2024

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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted12th

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 (Sister Elena Crespo) 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 499 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,930 is reasonable (approximately the 12th 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.