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PeerBasis
Compensation Comparability Determination

Asociacion De Personas Con Impedimentos Inc

Executive Director / CEO

EIN 660374268
PR · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Liduvina Montalvo, Executive Director / CEO ($11,000) against every comparable organization that fit the selection criteria — 769 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

769 organizations qualified on sector, size, and geography 769 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $410,728 $11,000
$5,94910th
$15,78625th
$35,118Median
$58,98275th
$85,88590th
$11,000This org · 18th
p10$5,949
p25$15,786
p50$35,118
p75$58,982
p90$85,885
$11,000

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); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Mass Collective Foundation IncGA $126,832$10,810 990
Meira AcademyCA $126,795$4,400 990
Central Washington University AlumniWA $126,733$31,835 990
Family Learning InstituteMI $126,662$53,361 990
Friends Of The Allen County IndianaIN $127,131$35,118 990
Ah Capital Campaign IncGA $126,583$42,717 990
Misa FoundationVA $127,195$63,240 990
Big Family Of Michigan IncMI $127,352$2,395 990
St Louis Association Of CreditIL $126,306$23,773 990
International Association For Research On Service-learning AndLA $126,229$55,129 990
Our House Community InvestmentAR $126,049$11,199 990
Pots Building For The FutureNY $127,704$18,860 990
Mahoning Valley College AccessOH $127,712$64,708 990
Common Grounds Community Development CorpFL $126,000$12,354 990
Oyate Hope AcademySD $127,747$51,645 990
Washburn University Charitable Gift FundKS $127,901$48,631 990
Tri-state Area Tuition MissionOH $127,906$23,750 990
Stanley Scholarship Funds IncND $127,935$2,900 990
Living Way Academy IncGA $128,253$11,200 990
Washington Home Builders FoundationWA $128,271$28,993 990
Palacios Library IncorporatedTX $124,994$38,181 990
Intergenerational Guidance GroupLA $124,925$10,154 990
Activating Reading Communities OrganizationTX $124,816$7,812 990
Abbie S New School IncPR $124,643$7,306 990
Latino Educational AchievementNC $124,599$23,968 990

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. 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted16th

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 (Liduvina Montalvo) 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 769 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,000 is reasonable (approximately the 18th 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.