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PeerBasis
Compensation Comparability Determination

Entrepreneurship Foundation Inc

Executive Director / CEO

EIN 261377831
CT · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Roer, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 461 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Roer — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

461 organizations qualified on sector, size, and geography 461 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $465,649 $35,000
$15,67910th
$38,61725th
$61,951Median
$89,88475th
$115,59890th
$35,000This org · 22nd
p10$15,679
p25$38,617
p50$61,951
p75$89,884
p90$115,598
$35,000

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 CT 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
Piano & More VA$370,083 President $78,792 $78,811 2024
Compass Outreach And Education Center Inc FL$371,658 President $18,267 $17,777 2024
Rosie Riveters VA$371,870 Secretary Executive Director $90,000 $90,022 2024
826 New Orleans LA$368,054 Former Executive Director $76,923 $90,339 2023
Colorado Rising For Communities CO$372,469 Executive Di $80,195 $82,014 2023
Edu Inc FL$372,668 President $90,000 $87,587 2024
Chattacademy Community Schools TN$372,749 Executive Director $45,455 $50,959 2023
Devotion After School Enrichment Program MA$367,300 Asst Clerk $60,191 $57,688 2023
Our Community Place VA$367,290 Executive Di $60,000 $58,467 2025
California Victor University CA$372,829 President $24,000 $21,468 2024
Global Outreach And Love Of Soccer Inc WA$373,191 Director $71,000 $65,851 2024
Millwood Impact WA$373,348 Executive Di $46,667 $43,283 2024
Kansas Hispanic Education & KS$366,541 Executive Director $59,982 $69,113 2023
Teach2learn Inc NY$373,524 Executive Director $61,722 $59,485 2023
Suny College Of Esf NY$373,599 Former President $1,203 $1,126 2024
Abc Above And Beyond The Classroom ID$366,409 Executive Di $55,225 $59,291 2025
Mindcatcher Education CA$365,704 Ceo $134,060 $123,464 2023
Collegiate Pathways Inc FL$365,300 Ceo $107,154 $104,281 2024
Joseph And Edna Josephson Inst Of Ethics CA$374,983 President $129,226 $115,598 2024
Safeline Inc VT$364,977 Executive Director $75,820 $77,019 2025
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $465,649 2024
Smoke Signals Community Services In GA$376,143 President $17,525 $18,254 2024
Kdo Academy PA$376,266 Board Member $31,139 $31,340 2025
Brighter Rays Of Hope TX$363,507 President $69,084 $71,589 2024
Everlasting Education Inc CA$376,802 Board Member/executive Director $75,273 $67,334 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted19th

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 (Michael Roer) 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 461 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 22nd 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.