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PeerBasis
Compensation Comparability Determination

Imagine America Foundation

Executive Director / CEO

EIN 521250860
VA · NTEE B114
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Martin, Executive Director / CEO ($145,399) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,339 total compensation of comparable organizations → $536,867 $145,399
$6,22810th
$17,82025th
$32,447Median
$65,99975th
$95,16590th
$145,399This org · 95th
p10$6,228
p25$17,820
p50$32,447
p75$65,999
p90$95,165
$145,399

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 VA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Rouse HsfbbcTX $236,504$8,352 990
Kfbsf IncNC $237,983$84,983 990
North Dakota High School CoachesND $234,192$11,260 990
The Academic Council On The Un System IncDC $238,663$90,883 990
Ferdinand Building DevelopmentMA $233,859$27,789 990
National Inventors Hall Of Fame SelectionOH $238,787$250,061 990
Viking Booster ClubID $239,718$6,754 990
Re-imagining Migration IncMA $232,236$200,592 990
New Brunswick Education FoundationNJ $243,793$53,891 990
Cornish FoundationWA $228,749$22,545 990
The Wayne Hospital Foundation IncOH $228,137$47,145 990
Plano Works Leadership FoundationTX $245,302$17,971 990
Covenant Academy In The HillsMI $226,604$75,435 990
Stafford Education Foundation IncorVA $246,262$48,566 990
Ontario-montclair Schools FoundationCA $246,287$41,493 990
Friends Of Cambridge Rindge AndMA $226,231$38,778 990
Santiago Canyon College FoundationCA $246,541$52,947 990
Santa Clara City LibraryCA $246,620$83,364 990
Whole School LeadershipIL $246,631$85,053 990
International Association Of QualitativeIL $225,966$25,714 990
Redwood Foundation IncKY $225,962$20,000 990
Cookeville Cosmetology School IncTN $225,792$16,495 990
Northeast Kansas Library Foundation IncKS $248,500$42,599 990
Partners In Education FoundationKS $223,931$30,012 990
Bartow High School Yellow JacketsFL $223,839$4,419 990

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 VA 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted66th

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 (Robert Martin) 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 131 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $145,399 is reasonable (approximately the 95th 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). 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.