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PeerBasis
Compensation Comparability Determination

Pupusas For Education

Executive Director / CEO

EIN 813347437
NC · NTEE B99
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Glenda Polanco, Executive Director / CEO ($2,760) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Glenda Polanco — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $309,504 $2,760
$14,77510th
$38,05925th
$62,478Median
$87,20575th
$114,03490th
$2,760This org · 2nd
p10$14,775
p25$38,059
p50$62,478
p75$87,205
p90$114,034
$2,760

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 NC 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
Duxbury Student Union Association MA$438,132 Executive Director $94,389 $84,513 2023
Cobalt Community Research MI$438,520 President/ce $140,000 $139,851 2024
Usa Homestays Inc IN$436,143 President $88,000 $92,466 2023
Daniel Academy Atlanta GA$435,866 Ceodirector $22,100 $21,506 2024
Colorado Agricultural Leadership CO$435,088 Ceo $48,000 $44,544 2024
House Of Champions OH$434,760 President And Executive Director $35,000 $34,952 2025
Reaching Higher New Hampshire Inc NH$434,231 Executive Director $115,995 $106,719 2023
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $81,033 2023
Abundant Education CA$433,979 Ceo $98,500 $82,317 2024
The Landing Place Inc IN$441,860 Director $62,500 $63,788 2024
Mala'ai HI$442,003 Former Executive Director $73,360 $63,565 2024
Jackson Heart Foundation MS$432,432 Executive Director $42,500 $47,163 2023
Two Bikes TN$432,119 Director $36,699 $37,334 2024
Catch The Next Inc TX$443,997 Ceo $100,223 $99,892 2023
Uncw Research Foundation NC$444,105 President $54,419 $53,016 2025
Project Reap MA$429,301 Executive Dir. $159,433 $142,752 2023
Willie L Brown Jr Institute On CA$429,244 Executive Director $115,566 $96,579 2024
Romanza St Augustine Inc FL$446,105 President $4,000 $3,744 2023
Wisconsin Deca Center Inc WI$427,921 Executive Director $18,591 $19,346 2023
Edina Education Fund MN$448,216 Executive Director $60,008 $55,906 2025
Global Ties Alabama AL$425,594 Executive Director $68,800 $74,059 2023
Sati Center For Buddist Studies CA$425,533 Treasurer $36,000 $29,310 2025
Creative Strategies For Change CO$425,184 Executive Dir. $82,181 $78,517 2023
Derry Preschool Inc PA$450,059 Treasurer $55,000 $51,713 2025
Hamiltonian Artists Inc DC$424,506 Executive Director $107,870 $91,612 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted1st

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 (Glenda Polanco) 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 425 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,760 is reasonable (approximately the 2nd 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.