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PeerBasis
Compensation Comparability Determination

Impact-u Foundation Inc

Executive Director / CEO

EIN 844954490
MA · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Estefani Roldan, Executive Director / CEO ($16,609) against every comparable organization that fit the selection criteria — 206 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

Benchmarked executive: Estefani Roldan — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

206 organizations qualified on sector, size, and geography 206 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $203,594 $16,609
$7,73010th
$23,48425th
$49,677Median
$81,08675th
$112,42690th
$16,609This org · 18th
p10$7,730
p25$23,484
p50$49,677
p75$81,086
p90$112,426
$16,609

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
Society Of Explosives Engineers OH$287,106 Exectutive Director $23,936 $27,402 2024
Hba Of Durham Orange & Chatham NC$286,753 Executive Director $14,925 $16,669 2024
The Hannon Cup Association TX$286,071 Executive Director $28,500 $31,725 2023
Women's Education Project NY$288,300 Exe.director $83,000 $81,069 2024
Always Giving Back Foundation IL$288,776 Director $2,550 $2,790 2023
Blessing Hands Inc KY$288,863 Key Employee $16,029 $18,135 2025
Laradon Foundation Inc CO$288,976 Ceo Thru 4/2 $9,096 $9,184 2025
Spanish Scholarship Fund PA$290,289 Treasurer/director $36,000 $37,805 2025
Chicago Association Of Realtors Educational Foundation Inc IL$283,593 Top Mgmt Offical & Car Ceo $40,393 $42,923 2024
Navy League Foundation VA$290,370 Nlus Ceo $30,248 $31,568 2024
Eagle Foundation PA$290,481 Executive Di $53,988 $59,913 2023
St Helena Preschool For All Inc CA$283,013 Executive Dir. $77,400 $74,375 2023
Joseph L Wolcott Scholarship Fund OH$292,973 Treasurer $6,563 $7,319 2025
The Jet Award Foundation & Trust NE$280,216 Executive Di $146,514 $170,332 2024
La Crosse Promise Inc WI$278,523 Executive Di $72,000 $79,182 2025
Nevada Hands & Voices NV$278,168 Executive Dir. $62,634 $67,861 2024
Barnes-jewish St Peters & Progress MO$295,910 Director/president $69,196 $81,558 2023
Dartmouth Dragon Foundation Inc NH$297,223 Exec Directo $96,000 $98,644 2023
Central Insurance Companies Educational OH$276,455 Director $13,287 $15,661 2023
American Public Transportation DC$298,069 President And Ceo, Apta $68,023 $66,427 2023
Kids Unlimited Inc FL$298,632 President $70,000 $71,080 2024
Foundation Of Central Christian College KS$275,099 Ccck President $36,985 $44,464 2023
Supreme Council Education & Charity Fund MA$274,597 President/sovereign Grand $7,895 $7,668 2024
Wisconsin Credit Union Foundation Inc WI$299,368 Director $44,784 $50,554 2024
Matanya's Hope IL$274,020 President $46,833 $49,767 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 default18th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted12th

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 (Estefani Roldan) 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 206 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,609 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). 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.