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PeerBasis
Compensation Comparability Determination

Fiesta Nky Inc

Executive Director / CEO

EIN 932397897
KY · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Theresa Cruz, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 267 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Theresa Cruz — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

267 organizations qualified on sector, size, and geography 267 within the band form the benchmarked peer set.

Distribution of comparable compensation

$893 total compensation of comparable organizations → $156,395 $75,000
$16,22610th
$33,87225th
$56,276Median
$75,65075th
$93,68090th
$75,000This org · 73rd
p10$16,226
p25$33,872
p50$56,276
p75$75,650
p90$93,680
$75,000

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 KY 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
Bolinas Community Inc CA$248,817 Secretary $21,868 $17,576 2024
Workwell CO$249,042 Board Member $106,525 $97,882 2023
Greater Bethel Community Development Corporation NY$248,332 Executive Director $30,000 $25,232 2024
Keep Durham Beautiful Inc NC$249,590 Executive Director $108,293 $107,227 2023
Northville Community Chamber Of Commerce MI$249,595 Executive Director $76,373 $71,482 2025
Ocean Parkway Community Development Corp NY$247,942 Executive Director $12,151 $10,220 2024
Univercity Family Community Development Corporation TN$250,000 Executive Director $30,000 $29,351 2024
Pine Hill Indian Community Development Initiative SC$250,000 Board Member $23,756 $22,474 2025
Select Cobb Inc GA$250,355 Executive Director $28,018 $26,222 2024
One Economy Financial Development Corp IA$251,013 Executive Director $87,923 $89,606 2024
Next Level Leaders Inc AL$246,248 Executive Di $57,200 $59,217 2023
Clarke Square Neighborhood Initiative In WI$251,547 Executive Director $90,000 $87,487 2024
Chelsea Black Community MA$245,592 President $40,460 $33,841 2024
Beacon Hill Merchants Association WA$245,489 Director $82,682 $70,937 2023
Flourish Beaver County PA$245,476 Chief Executive Officer $132,624 $123,102 2024
Lubec Community Outreach Center Inc ME$252,397 Executive Di $64,213 $59,848 2024
Project Success Of Eastern Bureau County Inc IL$253,217 Director $22,643 $21,332 2023
Greater Port Washington Business NY$254,031 Executive Dir. $61,700 $51,895 2024
Hartford Next Inc CT$243,686 Executive Dir. $8,865 $7,737 2024
Hostel Detroit MI$242,893 Director $68,470 $65,781 2024
Ashland Senior Community Centerinc WI$242,767 Executive Di $41,132 $41,164 2023
Nogales Community Development Corp AZ$242,518 Interim Exec Director $50,000 $46,080 2023
People Of The Sacred Land CO$255,385 Executive Di $84,200 $75,149 2024
Citizens For Progress Inc TX$242,066 Executive Director $80,379 $77,049 2023
Central Community Association Inc LA$242,015 President $2,934 $3,007 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default73rd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted76th
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 (Theresa Cruz) 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 267 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 73rd 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.