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PeerBasis
Compensation Comparability Determination

Tortora Brayda

Executive Director / CEO

EIN 852407310
CA · NTEE U03
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Miguel Garibay, Executive Director / CEO ($34,400) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Miguel Garibay — reported title “SECRETARY & TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$582 total compensation of comparable organizations → $198,454 $34,400
$5,01910th
$9,93425th
$37,115Median
$61,62075th
$92,71090th
$34,400This org · 50th
p10$5,019
p25$9,934
p50$37,115
p75$61,620
p90$92,710
$34,400

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Smart Manufacturing Leadership Consortium FL$42,935 Director $74,418 $80,961 2024
American Oil Chemists' Society Foundatio IL$41,308 Chief Executive Officer $26,569 $30,249 2024
The Desca Foundation DE$37,000 Executive Di $54,900 $64,092 2023
Science Atl Inc GA$36,796 Executive Co-director $4,598 $5,512 2023
Rube Goldberg Inc NY$35,531 President $6,000 $6,464 2023
Oregon Innovation Foundation OR$35,350 Chairman $50,400 $54,203 2024
International Technology Center NC$53,068 President $472 $582 2023
Northwest Food Processors Education And OR$55,370 President & Treasurer $19,417 $20,343 2025
Uplands Science & Technology IN$30,000 Ceo $162,500 $198,454 2024
Ardmore Sample Cut And Library Inc OK$61,242 Executive Di $33,500 $43,980 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default50th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted30th

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 (Miguel Garibay) 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 10 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,400 is reasonable (approximately the 50th 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.