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PeerBasis
Compensation Comparability Determination

Advocates For The Disabled

Executive Director / CEO

EIN 201706669
NY · NTEE E80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Berman, Executive Director / CEO ($38,557) against every comparable organization that fit the selection criteria — 234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

234 organizations qualified on sector, size, and geography 234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $1,857,414 $38,557
$8,30110th
$18,57825th
$36,263Median
$63,97575th
$101,15890th
$38,557This org · 53rd
p10$8,301
p25$18,578
p50$36,263
p75$63,975
p90$101,158
$38,557

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.

OrganizationStateTotal revenueTotal compSource
Memorial Hospital Foundation IncGA $91,427$43,481 990
First Step FoundationFL $91,823$8,038 990
Wyoming County Community Health FouPA $90,142$49,583 990
Bayhealth Cancer InstituteDE $89,939$92,920 990
Colorado Dental Association FoundationCO $92,158$19,986 990
Pivotal Health & Wellness IncKS $89,848$72,006 990
Lakeshore Medical Training Program IncIN $89,600$12,376 990
The Whole Person FoundationMO $92,427$32,645 990
Tennessee Health InformationNC $92,894$28,157 990
Turning Point Pregnancy Center IncAL $88,661$29,291 990
Spirits For Smiles IncIN $93,421$801 990
South Carolina Witness ProjectSC $93,430$42,226 990
Kex Kids FundOR $88,534$6,166 990
Hunters Point Biomonitoring Foundation IncCA $93,516$34,879 990
Hospicare Foundation IncNY $88,434$29,144 990
Schc Wbc Prop CorpCA $93,588$71,160 990
St Marys Community Care ProfessionalsNY $88,338$84,043 990
Acacia Network IncNY $88,323$72,720 990
Pinnacle Asset Holdings IncLA $88,094$24,512 990
Rivers Health FoundationWV $93,937$201,899 990
Center For Quality Systems ImprovementCA $87,910$134,153 990
The Gaston & Porter HealthDC $94,108$566 990
Special Persons Mailing Service IncVA $87,788$23,271 990
Inclusivcare Community Investment IncLA $87,750$27,423 990
Albert Lea Healthcare CoalitionMN $87,741$5,921 990

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 default53rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted59th

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 (Amy Berman) 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 234 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,557 is reasonable (approximately the 53rd 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). 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.