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PeerBasis
Compensation Comparability Determination

Gamla College

Executive Director / CEO

EIN 113354073
NY · NTEE B41Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Efraim Levine, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 170 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Efraim Levine — reported title “SEC./TREA.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

170 organizations qualified on sector, size, and geography 170 within the band form the benchmarked peer set.

Distribution of comparable compensation

$167 total compensation of comparable organizations → $502,237 $12,000
$3,15610th
$9,47525th
$19,459Median
$47,32975th
$108,34290th
$12,000This org · 33rd
p10$3,156
p25$9,475
p50$19,459
p75$47,329
p90$108,342
$12,000

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 NY 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
Bandera Public Library TX$43,538 Library Director $50,000 $55,350 2024
Boston Center For Adult Education Inc MA$43,672 President & Ceo $10,650 $10,591 2024
California Association Of Winegrape CA$43,379 Executive Di $18,609 $17,783 2024
Jakc Foundation KS$43,884 Chief Executive Officer $14,942 $17,864 2024
Wisconsin State Telecommunications WI$43,175 Treasurer, S $20,190 $24,023 2023
Haberman Educational Foundation Inc TX$44,010 President $14,200 $15,719 2024
Crossroads Academy AZ$44,179 Director $18,000 $19,157 2024
Coal Pit Ministry Inc VA$42,839 Executive Director $48,972 $52,328 2024
Sc Career Kids SC$42,657 Founder $15,000 $16,871 2025
Cfi Robotics Nfp IL$42,634 Executive Director $15,754 $17,140 2024
Healing In America CA$42,520 Executive Dir. $24,000 $22,934 2024
Rootedin Hope MI$44,628 President $13,631 $15,570 2024
The John Tramontano Jr Educational PA$42,298 President/tr $14,222 $15,695 2024
Philomath Foundation CA$45,076 President $29,040 $28,570 2023
Institute On Natl Social Inequities & Gaps In Health & Health T MI$45,125 Treasurer $150 $167 2025
Academy 3a Inc NJ$45,296 President An $4,950 $4,891 2024
Pine Cone Foundation CA$45,312 President/cfo $50,000 $47,780 2024
Forerunner Training Center Inc MO$45,394 President & Board Chairman $1,500 $1,758 2024
Forever International Inc NC$45,550 President $5,100 $6,004 2023
Friends Of The Muenster Public Library TX$41,553 Librarian $18,836 $20,851 2024
Tom Green County Adult Literacy Council TX$41,497 Executive Director $38,110 $42,188 2024
Thayer Academy Charitable Trust MA$41,464 Trustee Thru 6/30/2024 $42,743 $42,506 2024
Go Topeka Etlc Support Corporation KS$45,915 President $34,884 $42,937 2023
Printing Industry Assoc Of Ga GA$45,988 Ex-officio $6,933 $7,943 2023
Inspiring Services Inc GA$46,023 Member $1,328 $1,478 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted27th

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 (Efraim Levine) 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 170 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 33rd 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.