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PeerBasis
Compensation Comparability Determination

University Of Puerto Rico

Executive Director / CEO

EIN 666012387
PR · NTEE Q300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lcda Maria Garay, Executive Director / CEO ($31,675) against every comparable organization that fit the selection criteria — 149 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

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,263 total compensation of comparable organizations → $416,475 $31,675
$19,31010th
$32,94525th
$62,177Median
$89,83575th
$126,03790th
$31,675This org · 23rd
p10$19,310
p25$32,945
p50$62,177
p75$89,835
p90$126,037
$31,675

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.

OrganizationStateTotal revenueTotal compSource
Philippine Development FoundationCA $433,006$51,820 990
Arch IncVA $435,677$67,556 990
Strategies For International DevelopmentDC $435,795$63,360 990
Ouelessebougou AllianceUT $431,283$50,556 990
Together For HaitiTX $428,829$31,596 990
Global Medical Relief Fund IncNY $439,505$130,185 990
Siempre UnidosCA $442,281$34,705 990
Outreach For World Hope IncWI $425,919$30,000 990
United States Heartland China AssocIL $443,759$61,772 990
Kay TitaWA $449,391$91,619 990
Pacific Island MinistriesCA $450,230$98,876 990
Fundacion Costa Rica - Estados Unidos De $450,433$162,780 990
Center For Getting Things StartedHI $450,454$98,393 990
New Covenant World MissionsOH $450,873$142,119 990
The Womens Institute For Secondary EdNC $451,104$67,923 990
Rise Beyond The ReefWA $414,355$62,177 990
Vision Health InternationalCO $413,232$21,180 990
Open Arms WorldwideVA $457,425$41,052 990
Village EarthCO $409,567$88,518 990
New Frontiers Health Force IncFL $460,266$40,080 990
Hands Offering Hope Foundation IncCT $406,415$19,500 990
Amistad InternationalCA $463,086$12,000 990
God's Littlest Angels IncCO $402,671$19,387 990
Global HealingCA $402,627$118,603 990
Chispa ProjectMO $400,155$52,100 990

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)24th
Reportable pay only (column D), adjusted26th
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 (Lcda Maria Garay) 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 149 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,675 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). 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.