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PeerBasis
Compensation Comparability Determination

Tie-boston Foundation Inc

Executive Director / CEO

EIN 832946128
MA · NTEE S02
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rowena Kay Mascarenhas, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 1069 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rowena Kay Mascarenhas — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,069 organizations qualified on sector, size, and geography 1,069 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $364,095 $6,000
$11,62410th
$29,53925th
$59,128Median
$86,59675th
$116,04890th
$6,000This org · 5th
p10$11,624
p25$29,539
p50$59,128
p75$86,596
p90$116,048
$6,000

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 MA 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
Sharing Center Properties Inc FL$183,333 President & Ceo $20,495 $21,426 2024
Acec-ri American Council Of RI$183,283 Executive Di $75,000 $82,393 2023
Equidad Atx Inc TX$183,387 President And Exec Dir $109,819 $122,247 2024
Home Builders Association Of Hickory-catawba Valley Inc NC$183,432 Executive Officer $56,782 $67,219 2023
Adult Day Health Care Council Inc NY$183,162 Executive Director $7,024 $7,063 2024
Missional Chaplains Incorporated MI$183,503 Executive Di $69,996 $80,399 2024
Westwater Financial Inc CA$183,506 Executive Director $78,049 $74,999 2024
The Quilt Corporation Nfp Inc IL$183,028 President $11,700 $12,800 2024
Butler County Medical Society OH$183,653 Exec Assistant $15,000 $17,680 2024
Sustain Blaine Inc ID$182,961 Executive Director $110,000 $130,219 2024
The Hundred Year Association Of Ny Inc CT$182,749 President $35,250 $36,780 2024
Big Apple Greeter Inc NY$184,029 Executive Director $60,045 $60,380 2024
Allegheny Clarion Development Corp PA$184,087 Executive Di $35,650 $40,731 2023
New Entrepreneurs Opportunity Fund OH$182,506 Executive Director $42,000 $50,966 2023
Texas Business Roundtable TX$182,354 Exec Director $66,000 $75,639 2023
Mountain Laurel Chamber Of Commerce PA$182,329 Executive Director $34,798 $38,617 2024
Gallatin Valley Foundation For Economic MT$182,243 Executive Dir $12,546 $15,050 2024
Cedar Branch Project CA$184,429 Executive Director $14,523 $14,368 2023
Twin Cities Innovation Alliance MN$181,975 Founder Board Member $71,030 $76,091 2025
Neighborhood Association Of The Back Bay Inc MA$181,874 Director And Executive Administrator $70,554 $70,554 2024
Cement Masons' Local 780 Holding NY$181,869 President $6,000 $6,211 2023
Center For Participatory Change NC$184,834 Co-director $60,300 $71,383 2023
Brilliance Labs OR$184,887 President And Executive Director $48,900 $52,027 2023
Medical Toxicology Foundation AZ$185,030 Executive Director/board M $39,714 $42,503 2024
Colorado Civil Justice League CO$185,106 Executive Director $77,000 $84,590 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default5th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted78th

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 (Rowena Kay Mascarenhas) 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 1069 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 5th 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.