Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Luna Family Support Services Inc

Executive Director / CEO

EIN 882240106
MD · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pilar Torres, Executive Director / CEO ($72,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pilar Torres — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,735 total compensation of comparable organizations → $173,478 $72,000
$19,64710th
$42,10225th
$52,961Median
$70,59575th
$85,36090th
$72,000This org · 75th
p10$19,647
p25$42,102
p50$52,961
p75$70,595
p90$85,360
$72,000

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 MD 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
Churches For Streets Of Hope Inc MD$340,035 Dir. Of Oper $57,359 $55,713 2024
Children In Need Inc MD$341,231 Executive Director $55,000 $53,422 2024
Compassion For Life Corporation MD$336,355 President & Ceo $52,500 $52,500 2023
Brown Girl Wellness Incorporated MD$333,317 Director $12,000 $11,656 2024
Prepare Inc MD$326,107 Co-founder Director Of Advocacy $43,771 $42,515 2024
Stellas Girls Inc MD$358,729 Ceo $80,695 $78,380 2024
Wetati Academy Inc MD$360,093 Founder, President, Ceo $89,500 $86,932 2024
Minority Access Inc MD$302,145 President $47,283 $45,926 2024
Manor Apartments Inc MD$300,321 President & Ceo $54,890 $54,890 2023
Frostburg First - A Maryland Main St Community Inc MD$382,384 Director $49,680 $47,011 2025
Revisions Community Housing Development MD$293,430 President $25,805 $25,805 2023
Corpsthat Inc MD$293,102 Field And Logistics Director $59,091 $59,091 2023
Centro Tepeyac Inc MD$288,520 Former Director $31,500 $30,596 2024
African Women's Cancer Awareness Association Inc MD$392,297 President $60,000 $60,000 2023
Hope Esperanza Restoratn & Empwrmnt Cntr MD$278,168 Executive Dir. $43,184 $40,864 2025
Talmar Inc MD$273,215 Executive Director $84,686 $84,686 2023
Found In Faith Ministries Inc MD$268,559 Executive Director $47,278 $44,738 2025
Shalom Tikvah Inc MD$267,070 Board Chair $85,308 $82,861 2024
Baltimore Action Legal Team Inc MD$430,058 Executive Director $68,000 $68,000 2023
Historically Black Colleges And Universities Wrestling Initiative MD$433,143 Executive Director $178,602 $173,478 2024
Community Engagement & Consultation Group Inc MD$437,841 Chief Finance Officer $8,400 $8,159 2024
Community Food Pantry MD$239,601 Director $23,752 $23,071 2024
Carroll County Veterans MD$239,333 Executive Di $50,000 $50,000 2023
Massb Foundation Ltd MD$238,851 Treasurer / Trustee $4,875 $4,735 2024
Boundless Expectations Inc MD$459,857 Director And President $45,000 $43,709 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted68th

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 (Pilar 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 28 similarly situated organizations (Same NTEE sector (P20) + MD + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,000 is reasonable (approximately the 75th 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.