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PeerBasis
Compensation Comparability Determination

Pilipino Senior Resource Center

Executive Director / CEO

EIN 830445376
CA · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gabrielito Victory Moraleda, Executive Director / CEO ($24,950) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$706 total compensation of comparable organizations → $208,519 $24,950
$13,58510th
$30,32725th
$52,059Median
$77,64275th
$99,29990th
$24,950This org · 21st
p10$13,585
p25$30,327
p50$52,059
p75$77,642
p90$99,299
$24,950

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

OrganizationStateTotal revenueTotal compSource
Hearts Of Empowerment IncVA $192,110$38,306 990
The Fuqua FoundationIL $190,580$14,915 990
The Bridge Of West Tennessee IncTN $196,990$21,609 990
Friends Of The Ulyssess S GrantNY $197,672$21,399 990
Servantworks IncIL $197,794$86,072 990
Esteem Total TransformationNC $188,177$64,616 990
A Second Wish By Demetrius IncFL $187,840$28,286 990
The Charlotte Center For The Humanities IncNC $198,268$70,237 990
TearsND $199,121$4,817 990
Tipton County Council On Aging IncIN $199,940$45,797 990
Operation Red White And Brave FoundationAR $184,455$58,969 990
Waggies By Maggie And Friends IncDE $183,586$5,383 990
Marriage MissionariesCO $202,713$76,827 990
Love Not Lost IncGA $203,992$53,947 990
The 5ive Pillars OrganizationCA $181,873$19,300 990
Youth And Family Advocacy ServicesSC $204,508$46,951 990
Valverde IncCA $204,608$4,170 990
Guardian Friend Associates IncWI $206,489$92,417 990
Hope Centers For Children Of AfricaWI $179,084$47,317 990
Music Therapy Of The RockiesCO $208,047$66,627 990
Warren County Small Business DevelopmentOH $209,273$98,735 990
Grandparents Raising GrandchildrenFL $209,556$39,764 990
Riseup NetworksWA $211,636$14,093 990
Inside Out Thrift Ministries IncIL $173,631$39,478 990
Project Prosper IncFL $213,822$112,846 990

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. To compare fairly across regions and years, peer compensation is normalized to CA 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted18th

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 (Gabrielito Victory Moraleda) 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 112 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,950 is reasonable (approximately the 21st 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.