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

Amigos De El Yunque Inc

Executive Director / CEO

EIN 660737571
PR · NTEE C36
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carmen Portela, Executive Director / CEO ($83,078) against every comparable organization that fit the selection criteria — 695 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

695 organizations qualified on sector, size, and geography 695 within the band form the benchmarked peer set.

Distribution of comparable compensation

$284 total compensation of comparable organizations → $443,876 $83,078
$14,46810th
$35,39925th
$61,761Median
$80,61775th
$107,88690th
$83,078This org · 78th
p10$14,468
p25$35,399
p50$61,761
p75$80,617
p90$107,886
$83,078

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
Discovery Pathways PA$290,379 Executive Director $72,021 $69,955 2024
Lake Of The Ozarks Watershed Allian MO$290,092 Executive Di $92,973 $90,306 2024
Friends Of Bayou Lafourche Inc LA$290,045 Executive Director $51,458 $51,458 2023
Prince William Conservation Alliance VA$289,800 Executive Dir. $83,376 $83,376 2023
Nashville Tree Conservation Corps TN$290,930 Former Exec $82,558 $80,189 2024
Flathead Lakers Inc MT$291,237 Executive Director $35,025 $34,020 2024
Imago OH$291,359 Executive Director $33,772 $33,772 2023
Kubota Garden Foundation WA$289,184 Executive Director $67,002 $67,002 2023
Waukesha County Land Conservancy Inc WI$289,154 Executive Director $70,969 $68,933 2024
Coastal Connections Inc FL$291,704 Executive Director $42,000 $42,000 2023
North American Rock Garden Society Inc NC$288,665 Executive Secretary $16,500 $16,027 2024
Methow Recycles WA$291,962 Executive Director $29,913 $29,055 2024
Carlsbad Mainstreet Project NM$288,535 Executive Director $57,750 $57,750 2023
Friends Of The Cheyenne Botanic Gardens WY$287,785 Executive Director $43,500 $42,252 2024
Texas Environmental Health Assoc TX$287,656 Business Man $45,719 $44,407 2024
Dover Land Conservation Trust MA$293,352 Executive Secretary $7,510 $7,510 2023
M3 Ministries TX$287,081 Board Member, Ceo $78,000 $78,000 2023
Keep Lee County Beautiful Inc FL$294,141 Executive Director $60,160 $60,160 2023
Wa-ya Outdoor Institute WA$294,505 Executive Director $61,934 $60,157 2024
Rozalia Project VT$294,533 Executive Di $75,728 $73,555 2024
Roaring Fork Safe Passages CO$294,998 Executive Director $84,728 $82,297 2024
Four Winds Nature Institute Inc VT$285,418 Executive Dir. $63,811 $61,980 2024
Montana Conservation Society MT$285,400 Executive Director $110,000 $106,844 2024
Sundance Nature Alliance UT$285,075 Executive Di $75,000 $72,848 2024
Citizens For Nuclear Technology Awareness SC$296,011 Current Exec Dir $62,750 $60,950 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 default78th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted75th

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 (Carmen Portela) 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 695 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,078 is reasonable (approximately the 78th 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.