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PeerBasis
Compensation Comparability Determination

Arecibo Baseball Academy Inc

Executive Director / CEO

EIN 660751516
PR · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Helen Rosado, Executive Director / CEO ($31,050) against every comparable organization that fit the selection criteria — 222 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

222 organizations qualified on sector, size, and geography 222 within the band form the benchmarked peer set.

Distribution of comparable compensation

$175 total compensation of comparable organizations → $187,650 $31,050
$7,38810th
$17,96525th
$37,123Median
$58,57775th
$81,23490th
$31,050This org · 41st
p10$7,388
p25$17,965
p50$37,123
p75$58,577
p90$81,234
$31,050

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
Dry Fork Christian School Inc VA$298,615 President $36,603 $36,603 2024
Singing Cedars School Inc IA$300,841 Board Member $35,000 $36,034 2023
Silver Spruce Academy Inc CO$301,517 Executive Di $71,384 $71,384 2024
Saint Francis Montessori Christian TX$301,529 Director $39,900 $39,900 2024
Polska Szkola Im Sw Jana Pawla Ii Inc IL$302,206 Treasurer $1,300 $1,266 2025
Little River Community School NY$302,328 President/treasurer $34,330 $33,445 2025
Randolph Education Association Inc MA$295,784 President $7,000 $6,820 2025
The Potters House Foundation MI$304,008 Superintendent $11,545 $11,886 2023
Montgomery Area Court Referral Prog AL$305,406 Executive Di $83,404 $83,404 2024
Escuela Aurora Inc PR$292,982 President $31,040 $31,957 2023
Kings Way NY$292,461 Director Of Business $43,095 $41,984 2025
Preparatory School Of The District Of Columbia Inc DC$291,686 Executive Director $45,346 $46,685 2023
Austin Japanese School Inc TX$290,647 Administration $7,570 $7,375 2025
Ohio Christian Academy Inc OH$290,417 President $23,083 $23,083 2024
Florida Academy Of Excellence FL$287,206 President Chief Academic Officer $7,500 $7,500 2024
Alpine Valley School CO$311,837 Director $74,603 $74,603 2024
Annette Mains Ministries Inc IN$285,821 Elem Ed Dire $62,400 $62,400 2024
Knox Forest School TN$284,687 Director And Board President $55,720 $55,720 2024
Advance Learning Academy GA$313,808 Pres/adminis $23,773 $24,475 2023
Atlanta Young Singers Of Callanwolde In GA$313,868 Executive Director $50,667 $50,667 2024
Expatriate Education International IN$284,021 President & Ceo $14,400 $14,400 2024
Homeschool Christian Academy Inc MO$283,095 Executive Director $41,400 $40,333 2025
Old Believerprivate School AK$282,002 Secretary $21,230 $21,230 2024
Eureka Educational Academy Inc FL$281,527 Vice Preside $4,000 $4,118 2023
Academy Of Rome And Cartersville Inc GA$281,328 Director $20,308 $20,908 2023

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 default41st
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted39th

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 (Helen Rosado) 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 222 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,050 is reasonable (approximately the 41st 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.