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PeerBasis
Compensation Comparability Determination

Ifma Educational Foundation

Executive Director / CEO

EIN 237220674
IL · NTEE K40P
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip Kafarakis, Executive Director / CEO ($103,653) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,386 total compensation of comparable organizations → $146,152 $103,653
$21,71710th
$38,70025th
$52,539Median
$72,95175th
$103,33090th
$103,653This org · 90th
p10$21,717
p25$38,700
p50$52,539
p75$72,951
p90$103,330
$103,653

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 IL 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
The Peanut Institute Foundation Inc GA$496,841 President $44,286 $45,294 2024
International Society Of Behavioral NE$509,374 Executive Director $46,983 $51,401 2024
Downtown Napa Farmers Market CA$515,092 Executive Di $94,990 $83,433 2024
The Terrace Foundation CA$520,040 Former Executive Director $42,797 $38,700 2023
Better Health Better Life Inc MD$465,583 Executive Director $67,472 $64,163 2024
Berkeley Student Food Collective CA$460,899 Secretary $58,101 $52,539 2023
Its Going To Be Ok Inc TX$456,742 Ceo $14,700 $15,399 2023
Gods Gym Inc OK$450,710 President $20,800 $23,297 2024
Suprseed Inc CA$550,576 Pres./exec. Dir $92,004 $80,810 2024
Delaware Restaurant Association DE$551,734 President & Ceo $103,807 $106,442 2023
Project Grows Inc VA$559,898 Executive Di $48,461 $49,000 2023
Child Development Nutrition Program Inc TX$423,022 President $35,800 $37,502 2023
From Farm To Table Inc NY$416,406 Executive Director $108,372 $102,552 2023
Cuisine For Healing TX$582,827 Chief Executive Officer $24,316 $24,741 2024
Metro Lifestyle Ministries Inc AL$413,219 Secretary-treasurer $9,100 $10,000 2024
Thrive MI$584,921 Executive Director $80,003 $83,995 2024
Slow Food Co-denver CO$402,916 Executive Director $70,781 $71,075 2023
Harvest House Outreach Inc OK$401,962 Executive Director $41,213 $46,160 2024
Fresh Rx Inc FL$391,890 Secretary $4,590 $4,386 2024
Brownsville Wellness Coalition TX$611,333 Executive Dir. $60,260 $61,314 2024
Farm To Table Buy Local PA$382,446 Executive Director $40,000 $40,574 2024
North Coast Food Web OR$616,239 Executive Director $62,369 $60,654 2023
Cooking With Gabby CA$629,458 Exec Dir/secty $42,762 $36,591 2025
Community Food Connections Inc AZ$350,794 Executive Director $65,000 $63,586 2024
Morris Professional Childcare Services MA$650,775 Executive Dir. $79,811 $72,951 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default90th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Phillip Kafarakis) 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 29 similarly situated organizations (Same NTEE sector (K40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,653 is reasonable (approximately the 90th 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.