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PeerBasis
Compensation Comparability Determination

Puerto Rico Advance Institute Corp

Executive Director / CEO

EIN 660747970
PR · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Estefani De La Cruz, Executive Director / CEO ($9,287) against every comparable organization that fit the selection criteria — 398 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

398 organizations qualified on sector, size, and geography 398 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $288,270 $9,287
$15,31010th
$34,69825th
$53,526Median
$78,34575th
$107,71090th
$9,287This org · 8th
p10$15,310
p25$34,698
p50$53,526
p75$78,345
p90$107,710
$9,287

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
Ace Mentor Program Of Eastern Pa IncPA $271,345$70,500 990
Abbeville Institute LtdAL $271,961$114,583 990
Winners IncTX $271,992$100,000 990
Oaktown Jazz WorkshopsCA $271,149$65,971 990
Bay State Learning CenterMA $270,821$44,795 990
African Voices Communications IncNY $270,782$66,920 990
Ready For Reading IncVT $270,629$2,059 990
Freedom Synergy CorporationFL $270,626$96,000 990
Girls With BooksCO $270,613$61,920 990
American Research UniversitiesTN $270,369$77,938 990
The Penitent Thief IncFL $270,246$36,000 990
New Michigan MediaMI $273,125$30,000 990
Conductability IncCA $273,357$113,322 990
Wyomissing Area EducationPA $269,785$34,752 990
Jireh Homeschool CooperativeTN $269,424$16,513 990
Wordwalk IncFL $274,090$3,000 990
Progressive Learning Academy For Young Childrenearly Childhood CenterMI $269,096$44,771 990
Client Assistance ProgramWA $269,011$91,650 990
J Kirby Simon Foreign ServiceDC $274,417$5,000 990
Indiana American FamilyIN $268,785$111,227 990
A One Room Schoolhouse A Hybrid Homeschool AcademyPA $274,764$25,738 990
The Samuel SchoolPA $268,506$128,969 990
American College Of PediatriciansGA $274,826$37,220 990
Upstart Crow StudiosOR $268,389$46,329 990
Science Sites IncMA $275,238$90,000 990

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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted13th
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 (Estefani De La 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 398 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,287 is reasonable (approximately the 8th 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.