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PeerBasis
Compensation Comparability Determination

Neuro-optometric Rehabitation Asc Inc

Executive Director / CEO

EIN 061409414
TX · NTEE H40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary Esterow (Esterow Communications), Executive Director / CEO ($62,883) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gary Esterow (Esterow Communications) — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,053 total compensation of comparable organizations → $474,618 $62,883
$21,14110th
$32,45625th
$53,651Median
$92,15575th
$129,21790th
$62,883This org · 58th
p10$21,141
p25$32,456
p50$53,651
p75$92,155
p90$129,217
$62,883

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 TX 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
Aspen Rhoads Research Foundation Inc MD$275,117 Chief Executive Officer $23,700 $22,150 2024
Medical Staff Of Regional Medical Center CA$275,354 President $120,000 $106,647 2023
Sickle Cell Foundation Of Arizona Inc AZ$272,255 President $50,000 $49,491 2023
Childrens Airway First Foundation TX$267,498 Director And President $40,000 $41,181 2023
International Alliance For Phytobiomes WI$265,426 Executive Director $60,602 $65,140 2023
Asxl Rare Research Endowment Foundation ME$283,786 Executive Director $105,900 $109,140 2023
The Norma Livingston Ovarian Cancer AL$284,799 Executive Director $79,417 $88,304 2023
National Autism Association Inc RI$285,344 President $65,000 $64,148 2023
Carol M Baldwin Breast Cancer Research NY$286,034 Executive Director $103,504 $96,261 2023
The Ros1ders Inc CA$286,612 Executive Dir. $9,361 $8,319 2023
Albie Aware Inc CA$288,875 Executive Director $111,546 $99,135 2023
Foundation For Cardiovascular Medicine And Research CA$289,213 Ceo/president $34,150 $29,479 2024
National Canine Cancer Foundation Inc AZ$289,739 Director $40,728 $39,157 2024
Mcgrorty Foundation NY$257,595 President $8,000 $7,440 2023
National Bone Marrow Transplant Link MI$290,191 Executive Director $84,103 $84,544 2025
Caroline Symmes Inc IN$290,676 President $8,333 $8,785 2024
A Glimmer Of Hope Inc PA$256,560 Executive Director $17,800 $18,270 2023
Conquering Congenital Heart Disease WI$291,957 Former Executive Director $38,461 $41,341 2023
Ibrea Foundation NY$255,669 Director/sec $36,000 $32,520 2024
Can Do Houston TX$255,316 Executive Di $59,750 $59,750 2024
International Biomedical Research DC$292,601 President $140,000 $122,816 2024
Laughlin Family Foundation For Rare Canc MD$252,531 Executive Director $96,500 $92,854 2023
Maryland Association For Parkinson MD$252,158 Pres/exec Dir $29,777 $27,830 2024
Lizzys Walk Of Faith MO$252,032 President $41,600 $44,047 2024
The Andrew Levitt Center For CA$297,232 Grant Mgr/ex Di $100,146 $86,449 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default58th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted50th

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 (Gary Esterow (Esterow Communications)) 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 116 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,883 is reasonable (approximately the 58th 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.