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PeerBasis
Compensation Comparability Determination

Ives Torres Foundation

Executive Director / CEO

EIN 852410079
CA · NTEE A11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Isa Torres, Executive Director / CEO ($67,826) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Isa Torres — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,239 total compensation of comparable organizations → $161,242 $67,826
$9,50410th
$14,55425th
$32,978Median
$61,09475th
$92,34190th
$67,826This org · 79th
p10$9,504
p25$14,554
p50$32,978
p75$61,094
p90$92,341
$67,826

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
American Indian Cultural Center Management OK$317,982 Ceo $11,054 $14,513 2023
San Bernardino County Museum Association CA$299,234 Executive Director $142,923 $142,923 2024
Wisconsin Broadcasters Association WI$328,474 President And Ceo $21,960 $26,560 2024
Artsquest Foundation PA$292,257 Executive Director $135,613 $161,242 2023
Aspen Santa Fe Ballet Endowment Inc CO$287,124 Executive Director $6,890 $7,651 2024
The Columbia Memorial Space Science Lear CA$284,088 President & Executive Dire $81,528 $83,936 2023
Florida Federation Of Colorguards FL$342,402 President $22,590 $23,943 2025
Saginaw Valley Naval Ship Museum MI$282,281 Secretary $26,180 $31,294 2024
Act Market Street CA$348,689 Executive Director/president $17,368 $17,881 2023
Armory Theater Fund OR$355,915 Pcs Director Of Finance $8,871 $9,822 2023
Oxnard Downtowners Foundation Inc CA$268,741 Chairman $32,160 $32,160 2024
Athletes In Rochester Incorporated NY$264,832 President $64,911 $69,933 2023
Friends Of Wisconsin Singers Inc WI$260,294 Member At Large $4,966 $6,184 2023
Houston Boychoir Inc TX$366,020 Executive Dir. $10,000 $11,584 2024
Klcs Education Foundation CA$366,307 President $71,223 $73,327 2023
Majestic Theatre NH$252,553 Treasurer $7,475 $8,230 2023
Naz Real Estate Holding Company MN$378,002 President & Ceo $33,773 $37,650 2025
Ftc Qalicb Inc MS$244,935 Director $10,528 $13,579 2024
Cast 447 Minna Llc CA$242,257 Manager $11,688 $11,688 2024
Cabinet Of Curiosity Inc Nfp IL$237,150 President $13,662 $16,014 2023
Cabots Museum Foundation CA$235,940 Executive Dir. $70,000 $70,000 2024
Bill And Sara Morgan Real Estate TX$235,673 Secretary $53,774 $62,294 2024
Eugene Symphony Foundation OR$231,088 Executive Dir. $13,181 $14,594 2023
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $32,978 2024
Capitol Theatre Center Foundation PA$403,559 Executive Di $47,796 $55,198 2024

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 default79th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted33rd

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 (Isa Torres) 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 39 similarly situated organizations (Same NTEE sector (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,826 is reasonable (approximately the 79th 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.