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PeerBasis
Compensation Comparability Determination

Fideicomiso De Tierras Comunitarias Para La Agricultura Sostenible

Executive Director / CEO

EIN 660938848
PR · NTEE K25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mariolga Reyes Cruz, Executive Director / CEO ($56,581) against every comparable organization that fit the selection criteria — 403 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mariolga Reyes Cruz — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

403 organizations qualified on sector, size, and geography 403 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13 total compensation of comparable organizations → $466,229 $56,581
$8,99410th
$26,34125th
$44,317Median
$65,99775th
$87,12790th
$56,581This org · 65th
p10$8,994
p25$26,341
p50$44,317
p75$65,997
p90$87,127
$56,581

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
Low Input Viticulture & Enology Inc OR$300,988 Executive Director $114,872 $111,576 2024
Crescent Food Bank CA$301,356 Executive Dir. $75,000 $75,000 2023
Montavilla Farmers Market OR$300,054 Executive Director $56,705 $55,078 2024
Healthy Adventures Foundation CA$300,032 Ceo $55,402 $55,402 2023
Green Acres Urban Farm And Research Project MO$299,513 Ceo $38,871 $37,756 2024
Taproot A Lopez Kitchen WA$299,337 Operations Manager $14,344 $13,932 2024
Massachusetts Tree Wardens' And MA$302,463 Vice Preside $7,300 $7,091 2024
Waco Downtown Farmers Market TX$299,065 Market Manager $49,920 $48,488 2024
Feed New Mexico Kids Inc NM$304,007 Executive Dir. $58,583 $56,902 2024
Zellwood Water Users Inc FL$297,502 Secretary $60,531 $58,794 2024
Utah Agricultural Land Trust UT$297,390 Executive Director $14,040 $13,637 2024
Mckeesport Meals On Wheels Inc PA$295,500 Coordinator $26,000 $25,254 2024
Louisiana Cattlemens Association LA$295,136 Executive Director $61,000 $61,000 2023
Outdoor Equity Alliance NJ$306,661 Executive Dir. $58,795 $57,108 2024
Columbia Falls Food Bank MT$306,710 Co-manager $9,900 $9,900 2023
Patchwork TN$294,886 Founder/ceo $54,533 $54,533 2023
Chef To The Shelters Inc TX$306,867 Executive Director $87,662 $87,662 2023
Food Bank Of Sweetwater County WY$294,463 Executive Director $72,570 $68,671 2025
Community Gardens Of Tucson Inc AZ$294,402 Executive Dir. $51,260 $49,789 2024
Community Kitchen Inc OH$307,416 President/ce $56,561 $56,561 2023
Feeding Charlotte Inc NC$307,435 Executive Dir. $40,833 $40,833 2023
Renewable Farms CA$307,437 Ceo $73,077 $73,077 2023
Capitol Hill Community Services CO$294,108 Executive Director $63,124 $59,733 2025
Jewish Relief Agency Inc NJ$294,035 Director $17,160 $17,160 2023
Incubator Kitchen Collective KY$307,620 Executive Di $54,546 $52,981 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 default65th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted62nd

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 (Mariolga Reyes 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 403 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,581 is reasonable (approximately the 65th 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.