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PeerBasis
Compensation Comparability Determination

Plataforma Eje Inc

Executive Director / CEO

EIN 660966490
PR · NTEE A20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maria Cristina Ceballos Vinas, Executive Director / CEO ($28,154) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Maria Cristina Ceballos Vinas — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $157,338 $28,154
$11,17410th
$31,08225th
$52,116Median
$71,24975th
$86,17290th
$28,154This org · 23rd
p10$11,174
p25$31,082
p50$52,116
p75$71,249
p90$86,172
$28,154

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
Babes Fest Inc TX$343,025 Founding Executive Director $57,600 $59,301 2023
American Impressionist Society Inc NE$342,717 Treasurer $7,796 $7,796 2024
Augusta Westobou Festival Inc GA$342,121 Executive Director $65,100 $65,100 2024
Pharos The International Photo Archives Association NY$343,867 Executive Director $33,405 $34,392 2023
Cheltenham Township Art Centre PA$341,383 Ex. Director $50,000 $50,000 2024
Castroville Artichoke Festival Inc CA$341,383 Executive Di $42,405 $42,405 2024
Hope Creates MO$345,689 Executive Director $60,005 $60,005 2024
The Community Festival OH$345,764 Treasurer $3,000 $3,089 2023
The Black School Inc LA$339,733 President $80,000 $82,363 2023
Public Space One IA$339,159 Executive Director $30,000 $30,886 2023
Fu Xing College CA$339,136 Ceo $43,000 $41,892 2025
Knotty Luxe Arts Foundation IL$338,670 President $79,333 $81,676 2023
St Johns County Center For The FL$338,654 Director $300 $300 2024
Ludington Area Arts Council MI$347,252 Executive Director $64,967 $66,886 2023
Give Music Inc MA$347,415 President $33,800 $32,929 2025
Kik Ka'eaikahelelani Inc HI$338,083 President $17,000 $17,000 2024
In A Perfect World CA$347,735 Founder/pres $96,320 $96,320 2024
Mitchell Street Arts Collaborative Incorporated WI$337,644 Executive Director $33,860 $34,860 2023
Do It For The Love CA$348,176 Executive Director $109,774 $109,774 2024
The Association For Cultural Equity Inc NY$337,589 Executive Director $68,436 $68,436 2024
Adopt The Arts Foundation CA$337,393 Co-exe Director $84,000 $84,000 2024
Origami Usa Inc NY$337,288 President $30,000 $30,000 2024
Juan De Fuca Festival Of The Arts Inc WA$349,530 Executive Director $62,976 $62,976 2024
San Anto Cultural Arts TX$333,818 Executive Dir. $61,799 $61,799 2024
Wide Open Walls CA$352,334 President $72,000 $74,127 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted24th
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 (Maria Cristina Ceballos Vinas) 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 318 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,154 is reasonable (approximately the 23rd 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.