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PeerBasis
Compensation Comparability Determination

Legacy Lifecare Inc

Executive Director / CEO

EIN 223102199
MA · NTEE P75
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adam Berman, Executive Director / CEO ($47,773) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$41 total compensation of comparable organizations → $1,600,686 $47,773
$8,74210th
$20,36125th
$35,846Median
$53,23075th
$72,89190th
$47,773This org · 67th
p10$8,742
p25$20,361
p50$35,846
p75$53,230
p90$72,891
$47,773

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.

OrganizationStateTotal revenueTotal compSource
Anchor Therapy ClinicCA $0$96,092 990
Sunrise Community Of Maryland IncFL $0$30,449 990
Abh New Jersey IncPA $0$65,076 990
Veterans Partnering With Communities IncCA $0$4,612 990
Abh California IncPA $0$36,623 990
Helpers Of Holland HomeMI $0$35,931 990
Senior Services Support CorpNC $0$41,740 990
Abh Pennsylvania Adult Services IncPA $0$36,623 990
Organization Of Hispanics LatiMD $0$73,130 990
Wee Care Daycare Ministries IncIN $0$53,842 990
Center For Transforming Lives RealTX $0$28,277 990
Kindness CouponsCA $0$51,395 990
Seagull Industries For The Disabled IncFL $0$9,769 990
Congregational Homes IncPA $0$20,253 990
Childrens Garden Early Learning Center IncCO $0$17,016 990
Boys Town California IncNE $0$42,023 990
The Natural Goodness Foundation IncUT $0$456 990
The Delaware Public Policy InstituteDE $0$5,285 990
Goodex Services IncCA $0$19,875 990
Arcadia Community ServicesHI $0$35,761 990
Ego Ideal IncGA $0$48,848 990
108 St Edwards Housing Development FundNY $0$54,280 990
Joli Commercial Partners IncCO $0$56,487 990
Aids For Women Adolescents And Children International Organization IncMD $0$41 990
Peer Vision For Mental HealthND $0$61,917 990

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 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 default67th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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 (Adam 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 70 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,773 is reasonable (approximately the 67th 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.