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PeerBasis
Compensation Comparability Determination

Guams Alternative Lifestyle Association

Executive Director / CEO

EIN 660716699
GU · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tim Dela Cruz, Executive Director / CEO ($50,555) against every comparable organization that fit the selection criteria — 1069 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tim Dela Cruz — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,069 organizations qualified on sector, size, and geography 1,069 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $308,778 $50,555
$18,49010th
$37,11725th
$61,301Median
$87,51175th
$114,37890th
$50,555This org · 38th
p10$18,490
p25$37,117
p50$61,301
p75$87,511
p90$114,378
$50,555

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
Community Play Workshop Inc MA$436,551 Executive Dir. $25,233 $25,978 2023
Foundation 4 Arts Inc FL$435,142 President $26,000 $26,000 2024
Silver Streak CA$436,590 Director $21,000 $21,620 2023
Hope At The Brick House Inc IA$434,971 Agency Director $40,000 $40,000 2024
Olinga Learning CA$436,788 Executive & Engineering Di $111,380 $111,380 2024
Street Samaritans IL$434,855 Executive Director $67,923 $67,923 2024
Sam & Devorah Foundation For Trans Youth NJ$434,848 Employee $135,000 $135,000 2024
Jompeame Foundation MI$437,164 President $27,000 $27,000 2024
Actively Building Child Care Inc AZ$437,313 Director $43,934 $43,934 2024
Trident Medical International ME$434,329 Director Of Operations $50,000 $51,477 2023
Community Engagement & Consultation Group Inc MD$437,841 Chief Finance Officer $8,400 $8,400 2024
Trusting Connections CA$433,862 Ceo $122,413 $122,413 2024
Kids Teen Rider Inc IL$433,792 President $40,000 $40,000 2024
Give Nebraska NE$433,585 Executive Di $75,953 $75,953 2024
All My Usos CA$438,238 Executive Director $5,542 $5,542 2024
Historically Black Colleges And Universities Wrestling Initiative MD$433,143 Executive Director $178,602 $178,602 2024
North-northeast Business OR$438,597 President Ed $170,264 $175,293 2023
Ivy Womens Center Inc OH$438,608 Executive Director $51,513 $53,035 2023
Mission Okc Outreach Ministry Inc OK$438,936 Pastor And Ceo $51,232 $51,232 2024
My Fathers House Community Service Inc KS$438,990 Employee $60,375 $62,158 2023
Safety Council Of Greater St Louis MO$439,145 Executive Director $69,164 $71,207 2023
Lifesouth Community Foundationinc FL$439,177 President / $50,917 $50,917 2024
Greater Park Hill Community Inc CO$439,185 Executive Director $38,606 $39,746 2023
Monarchcare Inc FL$432,407 Ceo/execdir/ $77,107 $79,385 2023
Glenn Hudson Muay Thai Self Defense IL$432,387 President $88,400 $88,400 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GU 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 default38th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted35th

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 (Tim Dela Cruz) 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 1069 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,555 is reasonable (approximately the 38th 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.