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PeerBasis
Compensation Comparability Determination

Pozo De Agua Inc

Executive Director / CEO

EIN 660639040
PR · NTEE C32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Miguel Santiago, Executive Director / CEO ($21,020) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Miguel Santiago — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$560 total compensation of comparable organizations → $120,000 $21,020
$7,49610th
$28,23525th
$53,464Median
$73,03975th
$84,12790th
$21,020This org · 20th
p10$7,496
p25$28,235
p50$53,464
p75$73,039
p90$84,127
$21,020

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
Lake Worth Lagoon Environmental Defense FL$180,852 Executive Direc $15,701 $16,165 2023
Friends Of The Shiawassee River MI$177,141 Exec Directo $46,752 $48,133 2023
Idaho Association Of Soil Conservation ID$176,628 Executive Director $42,000 $43,241 2023
Tennessee Riverkeeper AL$174,228 Executive Di $114,000 $114,000 2024
Friends Of Palm Beach Inc FL$188,309 President $60,000 $60,000 2024
Pennsylvania Lake Management Society PA$168,728 Executive Director $54,815 $54,815 2024
Upstream Watch ME$163,974 Executive Director $63,000 $63,000 2024
Middle Susquehanna Riverkeeper PA$198,212 Executive Di $57,120 $57,120 2024
Save Our Saluda SC$200,079 President $61,170 $61,170 2024
Westlake Aquatic Center Inc MO$161,905 Staff $7,457 $7,457 2024
Brodheads Watershed Corporation PA$159,342 Executive Director (Until 10/2023) $53,190 $54,761 2023
Nansemond River Preservation Alliance VA$157,999 Presidentceo $79,500 $79,500 2024
Trinity Edwards Springs Protection Assoc TX$207,231 Executive Dir. $43,500 $43,500 2024
Friends Of Deckers Creek Inc WV$208,060 Exec. Director $41,273 $41,273 2024
Jacobs Creek Watershed Association PA$208,570 Executive Director $40,240 $41,429 2023
Werkin Outdoors NC$153,506 Committee Chair $28,037 $28,037 2024
Spokane River Forum WA$208,638 Executive Dir. $46,376 $45,181 2025
Streets Run Watershed Association PA$153,299 Executive Director $88,000 $88,000 2024
Altamaha Riverkeeper Inc GA$148,849 Executive Director $77,920 $77,920 2024
The Pennsylvania Pink Zone PA$148,218 Executive Director $50,085 $48,794 2025
International Society Of Limnology-sil NC$145,957 Editor In Chief-inland Waters $5,000 $5,000 2024
Wentworth Watershed Association NH$145,870 Executive Director $77,861 $77,861 2024
The Downstream Project VA$145,658 Executive Director $65,076 $65,076 2024
Project O CA$216,852 President & Ceo $54,000 $55,595 2023
Pokegama Lake Association MN$218,503 Secretary $2,700 $2,700 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 2024 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Miguel Santiago) 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 50 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,020 is reasonable (approximately the 20th 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.