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PeerBasis
Compensation Comparability Determination

Fields Of Joy Foundation Inc

Executive Director / CEO

EIN 660939965
PR · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lilly Oronoz, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $200,492 $60,000
$6,42810th
$20,75025th
$48,793Median
$82,37275th
$98,71690th
$60,000This org · 59th
p10$6,428
p25$20,750
p50$48,793
p75$82,372
p90$98,716
$60,000

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
Homework Central CA$338,432 Executive Dir. $59,000 $60,743 2023
Graduate Student Organization At The NY$342,589 President $10,577 $10,304 2025
Prime Time Extended Learning Services MA$328,315 President $20,000 $20,000 2024
Growing Outreach Growing Opportunites CA$346,188 Chair/ Executive Director $21,491 $21,491 2024
Tyler Area P-16 Council TX$346,418 Executive Director $7,642 $7,642 2024
R3 Student Outreach TX$347,029 President $40,580 $40,580 2024
One Bead Project OH$347,210 President $84,580 $82,400 2025
Finger Lakes Community College Student NY$349,123 President $2,050 $2,050 2024
Higher Edge Inc CT$349,363 Executive Dir. $70,000 $70,000 2024
New Mexico Out-of School NM$324,228 Executive Di $50,535 $52,028 2023
Curieux Academic Journal CA$323,512 Key Employee $44,000 $44,000 2024
Georgia Educational Resources Inc GA$355,331 Executive $38,635 $38,635 2024
School City Of Mishawaka Education IN$357,736 Executive Di $50,360 $50,360 2024
Kids Count In Alachua County FL$358,946 Director $55,000 $55,000 2024
Starke County Initiative For Lifelong IN$359,386 Executive Director $975 $950 2025
Ithaca Public Education Initiative Inc NY$313,363 Executive Director $42,500 $42,500 2024
Manheim Township Educational Foundation PA$311,457 Executive Director $24,231 $24,231 2024
Student Government Organization NY$363,181 President $1,445 $1,445 2024
St Georges Child Care Center ME$363,922 Executive Director $45,568 $45,568 2024
Allied Resources For Children Inc NJ$309,139 Treasurer $7,200 $7,014 2025
Ohio Campus Compact OH$364,697 Executive Director $78,014 $80,318 2023
Indiana Council On Educating IN$308,662 Executive Di $72,000 $72,000 2024
Nassau-suffolk Performing Arts Ltd NY$308,214 Secretary & Treasurer $28,000 $28,000 2024
Youth Farm Project Inc NY$307,766 Co-director Of Education $72,927 $75,081 2023
Brain Expansion Scholastic Training Inc FL$366,369 Director $12,000 $12,354 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 default59th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted54th

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 (Lilly Oronoz) 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 100 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 59th 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.