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PeerBasis
Compensation Comparability Determination

Memoria Decolonial Inc

Executive Director / CEO

EIN 661021667
PR · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rafael V Capo, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 482 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

482 organizations qualified on sector, size, and geography 482 within the band form the benchmarked peer set.

Distribution of comparable compensation

$779 total compensation of comparable organizations → $450,741 $12,000
$15,92910th
$41,98525th
$67,335Median
$95,97175th
$120,90590th
$12,000This org · 8th
p10$15,929
p25$41,985
p50$67,335
p75$95,971
p90$120,905
$12,000

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
Paid In Full Oregon OR$440,523 Executive Director $66,667 $68,636 2023
Roots Family Center CO$441,622 Executive Director $106,741 $103,990 2025
Kids Place At Sequoyah Inc TN$442,276 Executive Director $55,500 $54,069 2025
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $24,022 2023
Central Miami Christian Academy Inc FL$443,333 Administrator $65,000 $63,325 2025
College Mentoring Experience IL$435,967 President $28,000 $28,827 2023
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $56,074 2024
Scentsability Micro-enterprise Inc FL$444,348 Employee $26,194 $26,194 2024
Fun Learning Place Corporation MA$434,572 Treasurer Vice President $106,096 $109,230 2023
Reach Western Ct Inc CT$445,823 Exec Dir (7/2024-2/2025), Prog Dir $121,170 $118,047 2025
Edgewater Collective CO$445,902 Executive Director $65,500 $67,435 2023
Innovation Ohio Education Fund OH$446,331 Ceo $65,305 $67,234 2023
Nalukai Foundation HI$446,806 Cfo $50,000 $51,477 2023
Florida Mentoring Network Inc FL$432,572 Executive Di $100,000 $100,000 2024
Outside Perspectives Inc CT$447,364 Executive Director $62,000 $62,000 2024
Inter-faith Thrift Shop Inc OH$447,929 Executive Di $25,195 $25,195 2024
St Nicholas Academy MO$448,465 Executive Di $92,651 $92,651 2024
Stem Teachers Of New York City Inc NY$430,363 Executive Dir. $52,801 $54,361 2023
Achieving Community Task Successfully TX$449,491 Executive Director $18,000 $18,532 2023
Mobile Area Interfaith Conference AL$449,877 Executive Director $71,897 $71,897 2024
Connor Kids Academy OH$429,679 President $27,584 $27,584 2024
Mid-shore Early Learning Ctr Inc MD$429,549 Director $57,867 $59,576 2023
Common Purpose Us Inc IL$429,264 Us Programs Director $70,741 $70,741 2024
Southern California Soaring Academyinc CA$428,796 President $60,000 $61,772 2023
Vmi Inc VT$450,829 Executive Director $103,224 $106,273 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted7th

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 (Rafael V Capo) 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 482 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 8th 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.