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PeerBasis
Compensation Comparability Determination

Cyberwarrior Foundation Inc

Executive Director / CEO

EIN 832712121
MA · NTEE B11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yarice Arlene Hidalgo, Executive Director / CEO ($120,193) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$722 total compensation of comparable organizations → $576,852 $120,193
$7,89210th
$21,20325th
$48,426Median
$85,45175th
$142,81990th
$120,193This org · 88th
p10$7,892
p25$21,203
p50$48,426
p75$85,451
p90$142,819
$120,193

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

OrganizationStateTotal revenueTotal compSource
Palm Arts IncCO $402,787$16,934 990
St Coletta Of WisconsinWI $408,422$9,384 990
Midland County Public Library FoundationTX $399,268$98,706 990
Forest Hills Foundation ForOH $398,447$50,747 990
Friends Of Baystate Academy CharterMA $396,862$151,453 990
Bartholomew Consolidated SchoolIN $391,263$41,074 990
Keya Foundation LlcSD $390,425$68,237 990
Northeast Arkansas Charitable Foundation IncAR $389,317$6,561 990
Global Risk Management InstituteNY $388,639$76,738 990
Elevate Atlanta IncGA $422,818$89,514 990
Village AssociationOR $386,169$722 990
Cuventures IncWI $424,301$124,425 990
Dolls & DreamsDC $383,183$101,018 990
Longwood Sports Booster Club IncNY $427,192$8,722 990
Institute For Student AchievementNJ $427,323$295,443 990
Hermleigh Education Foundation IncTX $431,118$16,807 990
Richland Library Friends And FoundationSC $433,011$29,184 990
Cuny School Of Professional StudiesNY $376,120$143,306 990
Community School Foundation IncFL $433,743$51,329 990
Aggie Sandstone FoundationUT $375,484$85,127 990
New Century Academy Affiliated BuildingMN $375,000$10,553 990
Carmel High School Ovation IncIN $435,238$16,670 990
Barbara Ingram School For The ArtsMD $436,102$22,737 990
Missouri Association OfMO $438,675$34,345 990
Mercy Health Foundation BerryvilleAR $438,902$38,773 990

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 MA 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted55th

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 (Yarice Arlene Hidalgo) 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 152 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120,193 is reasonable (approximately the 88th 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.