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PeerBasis
Compensation Comparability Determination

The Julio A Martinez Memorial Fund

Executive Director / CEO

EIN 810623501
NY · NTEE O50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Raul Russi, Executive Director / CEO ($73,959) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Raul Russi — reported title “PRESIDENT ACACIA NETWORK”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,770 total compensation of comparable organizations → $159,295 $73,959
$22,42110th
$43,78625th
$65,470Median
$85,03175th
$121,14890th
$73,959This org · 57th
p10$22,421
p25$43,786
p50$65,470
p75$85,031
p90$121,148
$73,959

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 NY 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
Friends Of The Addison Youth Center NY$245,993 Director $34,880 $33,879 2024
Bent On Learning Inc NY$242,934 Executive Dir. $147,300 $147,300 2023
Working Parents Alliance Inc NY$247,391 Executive Dir. $67,404 $65,470 2024
Neighborhood Change Youth Organization Inc NY$250,774 Director $40,000 $40,000 2023
How Our Lives Link Altogether Inc NY$250,916 Co-founder $50,000 $48,566 2024
The Young Airman Association NY$252,601 Chairman Of The Board Of Directors $164,000 $159,295 2024
The Harold Hunter Foundation NY$232,106 Executive Director $51,711 $50,227 2024
Most Valuable Parents Of Buffalo Inc NY$231,479 Executive Director $67,183 $67,183 2023
Young Urban Christians & Artists Inc NY$262,956 Executive Director $75,000 $75,000 2023
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $74,021 2022
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $59,716 2024
Popup Tennis Kids Inc NY$220,966 President $124,437 $120,867 2024
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $80,133 2024
Rockland Youth Empowerment Center NY$215,460 Ceo $15,510 $15,065 2024
A Fair Shake For Youth Inc NY$276,311 Exec Director $85,000 $82,561 2024
New York State Association For Infant Mental Health Inc NY$280,226 Executive Director $58,292 $56,620 2024
Re Coded Co NY$208,688 Ceo $122,316 $115,744 2025
Seeds In The Middle Inc NY$283,237 Director $144,000 $139,869 2024
100cameras NY$285,412 Ceo $28,793 $27,967 2024
Azahar Foundation Ltd NY$203,869 Executive Director $46,346 $46,346 2023
Navigate The Maze To Achievement Inc NY$290,357 Director $55,000 $53,422 2024
Photo Start NY$199,295 Founding Director $46,500 $46,500 2023
Young Masterminds Initiative Inc NY$299,143 Board Chair Ceo $84,583 $84,583 2023
Lightnings Junior Cheerleading Incorporated NY$300,693 President $8,000 $7,770 2024
Extreme Kids And Crew Inc NY$305,825 Executive Dir. $73,769 $73,769 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default57th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Raul Russi) 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 35 similarly situated organizations (Same NTEE sector (O50) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,959 is reasonable (approximately the 57th 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.