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PeerBasis
Compensation Comparability Determination

United Latino Fund

Executive Director / CEO

EIN 954314225
CA · NTEE P120
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victor Cruz, Executive Director / CEO ($53,222) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,831 total compensation of comparable organizations → $91,039 $53,222
$10,70710th
$13,18625th
$20,213Median
$35,97675th
$56,64490th
$53,222This org · 87th
p10$10,707
p25$13,186
p50$20,213
p75$35,976
p90$56,644
$53,222

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
Dallas Legacy Mission Inc TX$96,446 Executive Dir. $78,588 $91,039 2024
Sacramento Association Of Realtors CA$116,983 Executive Director $13,287 $13,287 2024
International Leadership Training MO$87,360 Director $38,666 $47,427 2024
Jm Murray Foundation Inc NY$86,855 Treasurer $16,590 $17,361 2024
Residential Resources For The OH$86,668 Treasurer $3,033 $3,831 2023
The Pelzman Foundation For Healthcare NY$80,583 President $60,000 $62,788 2024
Snowflake Village Nc NC$132,059 Vice President $10,934 $13,084 2024
Acts Of Grace Ministries PA$133,432 Director $27,453 $31,705 2024
Jasons Dreams For Kids Inc NJ$135,177 President $10,000 $10,340 2024
Ruby Room WA$137,431 Executive Director $10,858 $11,258 2024
Handi-crafters' Foundation Inc PA$70,265 Executive Di $18,342 $21,183 2024
Lakeview Area Helping Hands Center PA$142,451 Administrato $17,000 $20,213 2023
The Estancia Foundation AZ$144,688 Secretary/treasurer $35,787 $39,858 2024
Jt Townsend Foundation Inc FL$146,211 Executive Di $29,500 $32,094 2024
The Rinkle Family Foundation CA$147,540 Trustee (K-love Ceo) To July $15,829 $16,297 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted53rd

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 (Victor 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 15 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,222 is reasonable (approximately the 87th 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.