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PeerBasis
Compensation Comparability Determination

All Babies Cherished Inc

Executive Director / CEO

EIN 161459107
NY · NTEE P20Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Sherman, Executive Director / CEO ($29,584) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Sherman — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,500 total compensation of comparable organizations → $102,157 $29,584
$6,42010th
$16,39825th
$35,036Median
$69,87075th
$83,75890th
$29,584This org · 44th
p10$6,420
p25$16,398
p50$35,036
p75$69,870
p90$83,758
$29,584

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
Local 338 Charities Inc NY$156,060 Chairman $51,727 $53,255 2023
Spring Community Partners Inc NY$167,015 Executive Dir. $40,700 $41,902 2023
Latina Sisters Support Inc NY$147,591 Founder $25,400 $26,150 2023
Institute For Healing Of Memories - North America NY$147,061 Executive Director $99,226 $102,157 2023
Associated Catholic Charities NY$146,074 Executive Director As Of 06/2024 $36,715 $36,715 2024
Mama Hope Inc NY$145,212 Secretary $18,100 $18,100 2024
Positive Behavior Support Community NY$173,087 Executive Director $32,400 $33,357 2023
Cancer Resource Center Of The NY$189,878 President/ce $84,017 $84,017 2024
Miracle Church Of Christ Incorporated NY$124,397 Asiamah $7,500 $7,500 2024
Friends Of The East River Esplanade NY$192,057 Executive Director, As Of May 2024 $41,487 $41,487 2024
Independence 2nd Owner Corp NY$193,146 Chief Executive Officer $81,429 $81,429 2024
Downstairs Cabaret Inc NY$196,499 Producing Director $14,773 $14,773 2024
Maria M Love Convalescent Fund NY$196,724 Executive Director $30,168 $29,390 2025
St Pauls House Inc NY$196,824 Director $15,000 $14,613 2025
Christmas Magic Inc NY$200,181 Treasurer $6,300 $6,300 2024
Wheeling Forward Inc NY$202,236 President $18,000 $18,532 2023
Globalfest Inc NY$111,384 President $13,440 $13,837 2023
Southern Door Community Land Trust Inc NY$207,189 Executive Director $70,408 $70,408 2024
Liga De Justicia Foundation Inc NY$207,870 Executive Director $6,154 $6,154 2024
P V Amman Temple Of N A NY$211,062 Priest $6,000 $6,177 2023
Umbrella Of The Capital District Inc NY$211,846 Executive Dir. $54,150 $54,150 2024
Shower Power Inc NY$213,183 Executive Director $85,000 $85,000 2024
Center For Family Life Community NY$214,276 Co-executive Director $50,028 $51,506 2023
Be A Friend Project Inc NY$217,189 Executive Di $67,692 $69,691 2023
Tikvaseinu Inc NY$223,945 Ceo $50,000 $50,000 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 default44th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted44th

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 (Susan Sherman) 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 32 similarly situated organizations (Same NTEE sector (P20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,584 is reasonable (approximately the 44th 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.