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PeerBasis
Compensation Comparability Determination

Centro Para Ninos El Nuevo Hogar Inc

Executive Director / CEO

EIN 660423758
PR · NTEE P70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gabriel Mass Quiles, Executive Director / CEO ($14,513) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,600 total compensation of comparable organizations → $104,312 $14,513
$8,54010th
$33,64425th
$51,339Median
$60,55275th
$66,11690th
$14,513This org · 14th
p10$8,540
p25$33,644
p50$51,339
p75$60,552
p90$66,116
$14,513

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
Childcare Services Systems Inc CA$192,000 Ceo $9,000 $8,742 2024
Heritage Day Health Centers OH$199,151 President $45,633 $45,633 2023
Asi Marshall Inc MN$199,612 President/tr $65,715 $65,715 2023
Network Housing '94 Sixth St Inc OH$187,692 Ceo (Exited 3.24.25) $30,598 $29,720 2024
Asi Minot Inc MN$186,195 President/tr $65,715 $65,715 2023
Nalls Foundation CA$184,503 Executive Director $1,600 $1,600 2023
Youth Catalytics Inc VT$183,572 Executive Di $95,156 $90,044 2025
I Belong Inc NE$206,305 Exec Director $48,000 $46,623 2024
Jeremiah's Hope Inc TX$180,139 Executive Di $60,870 $57,600 2025
Guilford Adult Care Inc NC$171,665 Board Member $35,735 $35,735 2023
Reseda Horizons CA$169,970 President & Ceo Of New Horizons $8,068 $8,068 2023
Asi Clark County Inc MN$166,562 President/tr $65,715 $63,830 2024
Asi Willmar Inc MN$161,341 President/tr $65,715 $65,715 2023
A New Leaf Cottages Inc AZ$232,474 Ceo $6,337 $6,337 2023
Providence World Ministries Inc TN$153,864 Ceo $104,312 $104,312 2023
Farson Eden Senior Services WY$234,422 Executive Dir. $39,000 $36,905 2025
Edith Rudolphy Residence For The Blind PA$235,469 President $61,339 $58,043 2025
Ada Senior Care Center Inc OK$237,810 Director $62,651 $59,285 2025
Abilities At Briar Cliff Inc FL$139,428 President/ceo $38,173 $38,173 2023
Northern Tier Children's Home PA$253,757 Executive Director $69,033 $67,052 2024
Fswp-gl Iv Inc PA$134,190 Ceo $28,093 $28,093 2023
Central Community Services Inc CA$257,763 Ceo $57,500 $55,850 2024
Aurora Adult Day Care Center Inc NY$270,543 Executive Director $61,118 $59,365 2024
South Highland Adult Daycare Center AL$272,803 Executive Director $59,459 $59,459 2023
Transformative Development Corporat MS$274,508 Executive Director $34,952 $34,952 2023

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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted7th

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 (Gabriel Mass Quiles) 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 28 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,513 is reasonable (approximately the 14th 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.