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PeerBasis
Compensation Comparability Determination

Universal Aid For Children Inc

Executive Director / CEO

EIN 591739205
FL · NTEE P310
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Iryna A Lujan, Executive Director / CEO ($40,000) 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 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Iryna A Lujan — reported title “Executive Dir.”, 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

$5,694 total compensation of comparable organizations → $108,751 $40,000
$12,39610th
$19,73725th
$31,276Median
$68,19875th
$89,23690th
$40,000This org · 60th
p10$12,396
p25$19,737
p50$31,276
p75$68,198
p90$89,236
$40,000

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 FL 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
Open Arms Adoption Services Inc LA$149,934 Agency Director $59,964 $70,286 2024
Adoption Solutions Of Maine ME$152,735 President $28,500 $31,276 2023
Love Cradle Usa Inc PA$159,805 President $62,278 $66,110 2024
Caroline's Promise NC$126,765 Executive Director $24,000 $27,177 2023
A Gift Of Hope Adoptions Inc MO$162,299 President $25,000 $28,186 2024
Miriams Heart NJ$168,240 President Treasurer $37,210 $35,365 2024
Children Fed OH$117,986 Graphic Designer $90,000 $108,751 2022
Acorn Adoption Inc LA$101,791 Director $8,495 $9,957 2024
Village To Village International Inc IN$191,021 Executive Director $75,000 $84,192 2024
For Life Ministries AL$194,332 Executive Director $13,560 $16,055 2023
Casa Of The Southern Tier Inc NY$201,184 Executive Director $69,571 $65,195 2025
Forever Families Through Adoption NY$204,283 Exec Directo $93,505 $92,599 2023
Adoption Information & Counseling Services Inc TX$208,360 5231 Woodlawn, Bellaire Tx 77401 $19,450 $21,322 2023
Catholic Charities Of Southern Nevada NV$208,733 Director $5,183 $5,694 2023
The Suwandi Foundation CA$212,420 Ceo And President $19,181 $18,152 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted60th
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 (Iryna A Lujan) 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 (P31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 60th 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.