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PeerBasis
Compensation Comparability Determination

Horizons Greater Boston Inc

Executive Director / CEO

EIN 843317487
MA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claudio Martinez, Executive Director / CEO ($70,548) against every comparable organization that fit the selection criteria — 21 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: Claudio Martinez — reported title “EXEC DIR (AS OF 06/2024)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,190 total compensation of comparable organizations → $139,278 $70,548
$21,85710th
$28,95825th
$61,800Median
$87,63575th
$100,00090th
$70,548This org · 57th
p10$21,857
p25$28,958
p50$61,800
p75$87,635
p90$100,000
$70,548

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Urbano Project Inc MA$302,196 Executive Director/vp $61,800 $61,800 2024
Cohasset Center For Student Coastal MA$280,012 President $34,184 $34,184 2024
Second Chance Cars Inc MA$306,993 Executive Director $100,000 $100,000 2024
Kisoboka Uganda MA$277,162 Founder $40,000 $40,000 2024
Pathway Initiative Inc MA$323,288 Ceo $17,190 $17,190 2024
Berkshire Missions Inc MA$256,337 Execdirector $18,200 $18,200 2024
Route One Ministry MA$252,784 Executive Director $97,747 $97,747 2024
Massachusetts Climate Action Network Inc MA$337,333 Executive Director Part Year $53,548 $55,130 2023
Coalition For Social Justice Action MA$239,351 Executive Director $20,394 $21,857 2022
Michael Dukakis Institute Inc MA$232,616 Treasurer $26,000 $26,000 2024
Beaver Institute Inc MA$354,286 Executive Dir. $92,968 $92,968 2024
Ibew Local 104 Brotherhood Fund MA$229,105 President $78,194 $80,504 2023
Southeastern Massachusetts Agricultural MA$227,975 Executive Director $79,603 $79,603 2024
Hospitality Common Inc MA$222,254 Director, Executive Director $28,127 $28,958 2023
Global Disaster Relief Team Inc MA$208,427 President $60,000 $61,772 2023
Community Service Of Newburyport MA$378,838 Executive Di $67,963 $67,963 2024
Visiting Dental Hygiene Inc MA$384,927 Board Chair $139,278 $139,278 2024
Families For Depression Awareness Inc MA$400,607 Coexec Director $104,939 $104,939 2024
Sciboston Inc MA$409,561 Executive Di $89,954 $87,635 2025
Newborn Brain Society Inc MA$423,941 Director Of Operations $80,850 $80,850 2024
Community Play Workshop Inc MA$436,551 Executive Dir. $25,233 $25,978 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2024 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 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted57th

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 (Claudio Martinez) 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 21 similarly situated organizations (Same NTEE sector (P20) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,548 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.