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

League Of United Latin American Citizens

Executive Director / CEO

EIN 911918962
TX · NTEE P80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jovon Guzman, Executive Director / CEO ($2,045) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $985,500 $2,045
$3,34910th
$7,05925th
$25,151Median
$42,15175th
$76,20090th
$2,045This org · 5th
p10$3,349
p25$7,059
p50$25,151
p75$42,151
p90$76,200
$2,045

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

OrganizationStateTotal revenueTotal compSource
New Roots IncKY $14,229$39,341 990
Abode Community HousingCA $14,271$25,629 990
Vladas Seeds Of LifeCA $13,683$3,021 990
Quinn Community Outreach CorporationCA $14,375$1 990
Ray Of Hope Foundation IncGA $14,800$13,067 990
Thaimex Mission Project IncCA $13,024$115,587 990
Word Of Faith Community Development CorpFL $15,076$7,231 990
Mary Immaculate Guild IncMA $15,174$26,948 990
Transitional ServicesNY $12,692$32,730 990
Odd Fellows Healthcare IncCT $15,600$8,948 990
Mccurdy Senior Housing CorporationFL $15,656$203,043 990
Doxa Foundation Int'l IncFL $15,769$8,702 990
Abundance MinistriesTX $15,800$7,001 990
Helping Hands Development CorporationOH $16,186$3,641 990
Life Choice Solutions IncMI $11,237$1,356 990
Distinct Abilities Childrens Center IncTX $11,069$26,000 990
The Lesc Foundation IncNY $17,007$44,562 990
Child Crisis Arizona HoldingsAZ $17,020$29,624 990
Im SupportTX $17,186$25,215 990
Esperanza Ministries IncIN $17,225$28,220 990
The Hope Project Live Love Serve IncNC $10,648$56,853 990
Crudup-ward Activity CenterMS $10,615$4,398 990
Alan Jay And Sue E Kaufman FamilyMI $17,553$27,023 990
Girls Ranch Of ArizonaAZ $17,568$70,420 990
Redemption 100 IncFL $17,844$3,757 990

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 TX 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted2nd

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 (Jovon Guzman) 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 42 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,045 is reasonable (approximately the 5th 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.