Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Latino Learning Center Inc

Executive Director / CEO

EIN 742103741
TX · NTEE B30Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rodolfo Gonzalez, Executive Director / CEO ($57,500) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rodolfo Gonzalez — reported title “PRESIDENT &”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,662 total compensation of comparable organizations → $196,021 $57,500
$9,25710th
$23,22925th
$53,331Median
$94,74375th
$132,68690th
$57,500This org · 54th
p10$9,257
p25$23,229
p50$53,331
p75$94,743
p90$132,686
$57,500

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), normalized to TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Simply Circus Corp MA$231,254 General Manager $60,275 $52,594 2024
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $33,471 2023
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $26,664 2024
The Daruby School MO$235,114 Executive Director $21,000 $21,598 2024
Destinyworks IN$226,555 Executive Director $150,000 $153,598 2024
The Trade School At Sbe Inc CA$223,824 President $64,227 $55,443 2023
Hastings Foundation For MS$240,000 President $62,000 $69,031 2023
Incremental Development Alliance AR$220,700 Executive Director $126,192 $141,802 2023
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $113,114 2024
United Union Of Roofers Local 119 IN$219,578 President $91,697 $93,896 2024
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $123,346 2023
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $91,605 2024
Cocal Gracias AZ$253,446 President And Director $46,548 $43,469 2024
The Columbia School Linguistic NJ$203,734 President $10,000 $8,446 2025
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $138,526 2023
Ed3 Galaxy NY$266,626 Vice President $30,006 $27,106 2023
Colorado Bioscience Institute CO$266,856 President $9,942 $9,257 2024
Ignite Classical School LA$268,464 Head Of School $4,251 $4,545 2024
Pullman Tech Workshop IL$268,572 Officer $24,333 $23,229 2024
Alliance For Technology Education In TX$271,735 Executive Director $72,047 $72,047 2023
Iron Workers Local 33 Apprentice NY$272,440 Coordinator $88,438 $77,598 2024
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $57,957 2023
Wellness Council Of Wisconsin Inc WI$279,775 Executive Director $101,900 $103,336 2024
American Organ Academy OH$279,822 Chairman/dir $185,131 $196,021 2023
Cherry Hill Huaxia Chinese School NJ$280,262 Principal $13,680 $11,860 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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. To compare fairly across regions and years, peer compensation is normalized to TX cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). 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 default54th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted51st

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 (Rodolfo Gonzalez) 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 41 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,500 is reasonable (approximately the 54th 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.