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PeerBasis
Compensation Comparability Determination

5 Under 40 Foundation Corp

Executive Director / CEO

EIN 452595059
NY · NTEE G32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Finkelstein, Executive Director / CEO ($46,154) against every comparable organization that fit the selection criteria — 329 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$806 total compensation of comparable organizations → $359,145 $46,154
$15,92010th
$33,31225th
$62,772Median
$86,26375th
$111,26590th
$46,154This org · 35th
p10$15,920
p25$33,312
p50$62,772
p75$86,263
p90$111,265
$46,154

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 NY 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
Joe Beretta Foundation TN$271,831 Executive Director $62,391 $70,494 2024
Lymphangiomatosis & Gorhams Disease Alliance Inc FL$271,042 Executive Director $35,930 $36,281 2024
Tatton Brown Rahman Syndrome Community Inc NY$270,669 Executive Director $78,930 $76,666 2024
Down Syndrome Association Of VA$273,601 Executive Director $48,359 $50,191 2024
Childrens Oncology Camping Association Intl AL$274,478 Executive Director $50,000 $59,778 2023
Gaucher Community Alliance PA$268,783 Co-president $56,125 $61,939 2023
Illinois Spina Bifida Association IL$268,679 Executive Director $88,556 $96,346 2023
Empowering Epilepsy OH$268,660 Executive Dir. $72,685 $82,751 2024
Theos Village The Tbck Foundation PA$268,612 President Secretary $15,000 $16,554 2023
Gina Quesenberry Breast Cancer ID$275,475 Executive Dir. $75,000 $85,760 2024
The Lung Transplant Foundation NC$268,002 Executive Director $123,869 $137,576 2024
Hope Happens Inc MO$267,866 Dir. Of Marketing & Commun $37,421 $42,603 2024
Biomedical Research Institute Of NJ$267,661 Key Employee $50,035 $48,020 2024
The Whole Spectrum Autism Foundation NJ$276,577 Ceo $8,640 $8,292 2024
Community Center For The Blind CA$276,926 Exec Director $75,246 $71,905 2023
Epilepsy Foundation Of Wisconsin Inc WI$267,012 Executive Dir. $68,238 $76,603 2024
Spina Bifida Association Of Greater MA$276,967 Executive Director $75,070 $72,512 2024
Act For Multiple Sclerosis CA$266,890 Executive Di $62,400 $57,919 2024
Heartbeat International Foundation Inc FL$266,644 Executive Director $100,000 $100,979 2024
The Barry L Joyce Cancer Support Fund Inc NC$277,491 Executive Director $91,023 $104,082 2023
The Autism Society Of Hawaii HI$266,429 Executive Director $62,251 $61,678 2023
Wylder Nation Foundation AZ$277,661 President/treasurer $79,600 $84,718 2023
Hope For Children Research Found NJ$266,013 Director $92,503 $88,776 2024
Light Collective Inc OR$278,002 President $85,680 $88,053 2023
All In For Miller Inc GA$265,432 Treasurer $36,000 $38,908 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default35th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted31st

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 (Jennifer Finkelstein) 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 329 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,154 is reasonable (approximately the 35th 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.