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PeerBasis
Compensation Comparability Determination

Departamento De La Comida De Puerto Rico Inc

Executive Director / CEO

EIN 660915625
PR · NTEE P20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Carolina Otero Correa, Executive Director / CEO ($39,319) against every comparable organization that fit the selection criteria — 1053 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolina Otero Correa — reported title “Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,053 organizations qualified on sector, size, and geography 1,053 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $308,778 $39,319
$19,24210th
$38,01425th
$63,614Median
$88,65075th
$116,36490th
$39,319This org · 26th
p10$19,242
p25$38,014
p50$63,614
p75$88,650
p90$116,364
$39,319

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
Rosa Es Rojo Inc TX$455,811 Founder $62,640 $64,490 2023
Organization For The Development Of The Indigenous Maya - Odim TX$455,286 Executive Director $35,548 $35,548 2024
Startup Colorado CO$456,575 Executive Director $31,032 $31,949 2023
Bering Sea Womans Group AK$456,624 Executive Director $102,116 $105,132 2023
Marion County Veterans Helping Veterans Inc FL$455,118 President $19,240 $19,240 2024
Ruth's Refuge Inc NY$456,741 Executive Director $45,411 $46,752 2023
North Georgia Programs And Services GA$456,747 Ceo $54,721 $56,337 2023
Community Working Group CA$457,355 Chief Real Estate Officer $28,315 $29,151 2023
The Rescyou Group Inc LA$454,002 Executive Director $49,950 $49,950 2024
Trauma & Resilience Initiative Inc IL$457,924 Executive Dir. $86,718 $84,483 2025
Farmers Ending Hunger OR$458,002 Executive Director $43,992 $43,992 2024
Monticello Christian Social Services Inc MN$453,407 Executive Dir. $63,240 $65,108 2023
Bethany Community Ministries PA$458,595 Executive Di $50,000 $50,000 2024
People Against Trafficking Humans NY$453,207 Executive Di $84,996 $82,805 2025
Learn Foundation Inc GA$458,887 Project Advisor $27,596 $28,411 2023
Community Partners Of Hope Inc NC$452,915 Board Member $980 $980 2024
Catalyst San Gabriel Valley Incorporated CA$459,052 Ceo $50,909 $52,413 2023
Guilford Green Foundation NC$459,128 Executive Di $92,131 $94,852 2023
Little Light Studios TN$452,619 Board President $52,200 $52,200 2024
Genesis Project Of Northern Colorado CO$452,524 Executive Director $34,263 $35,275 2023
Boundless Expectations Inc MD$459,857 Director And President $45,000 $45,000 2024
Abandon Project Inc NC$459,940 Executive Director $65,000 $66,920 2023
Broom Homestead Inc CA$460,183 President & Ceo $98,000 $98,000 2024
Love Inc - Heartland MN$460,269 Executive Di $74,119 $74,119 2024
Warfighter Made CA$451,431 Executive Dir. $62,100 $63,934 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted23rd

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 (Carolina Otero Correa) 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 13, 2026, comparing compensation against 1053 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,319 is reasonable (approximately the 26th 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 13, 2026.