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PeerBasis
Compensation Comparability Determination

Ricky Martin Foundation Corp

Executive Director / CEO

EIN 660579504
PR · NTEE T22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Orlando Morales, Executive Director / CEO ($30,977) against every comparable organization that fit the selection criteria — 220 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

220 organizations qualified on sector, size, and geography 220 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $1,109,699 $30,977
$4,00610th
$11,35125th
$26,088Median
$42,01375th
$77,52490th
$30,977This org · 60th
p10$4,006
p25$11,351
p50$26,088
p75$42,013
p90$77,524
$30,977

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.

OrganizationStateTotal revenueTotal compSource
Smeco Charitable Foundation IncMD $84,540$115,107 990
Intervalien FoundationCA $84,181$77,215 990
The Mike Gallagher Show CharitableNY $84,008$120,662 990
The Tyner Family FoundationOH $83,525$62,039 990
For Holding Co IncNY $85,936$3,698 990
United Way Of Franklin CountyIN $85,982$30,909 990
Joyal Capital Management Foundation IncMA $86,055$56,633 990
Eleanor And Henry Jansen FoundationWA $83,352$4,988 990
Robert And Louise Bossardt TrustVT $82,902$13,061 990
Lev ChaiNJ $82,749$7,000 990
The Foundation Of The Broome-tiogaNY $82,492$35,005 990
Kansas City Kansas Area ChamberKS $87,004$3,686 990
Elbert Memorial Hospital FoundationGA $82,363$12,649 990
Howard Rasmussen Charitable TrustMN $87,177$2,574 990
Jewish Federation Of Cape Cod IncMA $87,568$3,258 990
Canton-inwood Area Health FoundationSD $81,750$25,077 990
Jewish Family & Children's Services OfNJ $81,731$68,048 990
Steven & Lottie Walker Family FoundationCA $88,255$36,932 990
American Football Coaches FoundationTX $81,069$15,041 990
Sail Beyond Cancer Annapolis IncMD $80,898$20,000 990
Western Reserve Area Agency On AgingOH $88,626$41,528 990
Lakes Region Community ServicesNH $88,991$24,111 990
Chouteau House Qalicb IncMO $89,148$34,211 990
Mad Anthony Childrens FoundationIN $89,150$17,926 990
Robert P Giddings TrustMA $80,222$7,736 990

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 default60th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted31st

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 (Orlando Morales) 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 220 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,977 is reasonable (approximately the 60th 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). 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.