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PeerBasis
Compensation Comparability Determination

Broadway House For Continuing Care Fd

Executive Director / CEO

EIN 223359252
NJ · NTEE T99J
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Gonzalez, Executive Director / CEO ($11,172) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$305 total compensation of comparable organizations → $1,221,903 $11,172
$4,37210th
$14,70725th
$30,541Median
$50,50175th
$88,05290th
$11,172This org · 19th
p10$4,372
p25$14,707
p50$30,541
p75$50,501
p90$88,052
$11,172

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Seattle Children's Theatre FoundationWA $89,970$10,883 990
Cotton Electric CharitableOK $90,187$211,809 990
Mad Anthony Childrens FoundationIN $89,150$21,173 990
Chouteau House Qalicb IncMO $89,148$40,584 990
Baraga County Community FoundationMI $90,676$45,084 990
Lakes Region Community ServicesNH $88,991$24,935 990
Western Reserve Area Agency On AgingOH $88,626$49,264 990
Ann Lib And Bernard KozelNY $91,171$31,260 990
Community Foundation Of The ValleysCA $91,265$17,425 990
Sterling Heights Area CommunityMI $91,339$41,184 990
Steven & Lottie Walker Family FoundationCA $88,255$35,718 990
Pennsylvania Cable &PA $91,560$52,642 990
Brooklyn Health Equity Foundation IncNY $91,567$92,099 990
The Gilmour-jirgens FundMI $91,606$75,031 990
Agribusiness Association Of IowaIA $91,940$634 990
Jewish Federation Of Cape Cod IncMA $87,568$3,279 990
Graham Area United WayTX $92,315$38,889 990
Howard Rasmussen Charitable TrustMN $87,177$2,849 990
Allen Morris Charitable FoundationGA $92,690$33,031 990
Kansas City Kansas Area ChamberKS $87,004$4,460 990
The Salesian Women Association IncFL $93,124$12,626 990
Applebaum Family Support FoundationMI $93,497$30,276 990
Operation Kid Forward IncGA $93,520$5,631 990
Madisonville Community Urban Redevelopment CorporationOH $93,598$1,241 990
Joyal Capital Management Foundation IncMA $86,055$56,999 990

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 NJ 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted83rd

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 (James Gonzalez) 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 228 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,172 is reasonable (approximately the 19th 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.