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PeerBasis
Compensation Comparability Determination

Northeast Foster Careinc

Executive Director / CEO

EIN 232597874
PA · NTEE P32Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Louis T Palmeri, Executive Director / CEO ($45,475) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$698 total compensation of comparable organizations → $131,344 $45,475
$19,39610th
$40,03125th
$50,628Median
$70,10575th
$89,44390th
$45,475This org · 30th
p10$19,396
p25$40,031
p50$50,628
p75$70,105
p90$89,443
$45,475

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 PA 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
4points Family Services TX$328,192 Director Of Operations $76,667 $74,697 2024
Annie C Courtney Foundation CT$326,404 Executive Director $55,000 $48,933 2025
Court Appointed Special Advocates Of Polk And Haralson Inc GA$324,195 Executive Director $55,000 $53,864 2024
Downey Side Inc NY$321,106 President $31,515 $27,023 2025
Foster The Village Inc WI$336,100 Executive Director $41,063 $41,770 2024
Perfection Children Services TX$319,163 Executive Director $57,200 $57,377 2023
Embrace Washington WA$342,430 Executive Director $80,842 $70,497 2024
Worthdays VA$347,082 President/executive Direct $53,374 $50,196 2024
Little Lambs Ministry IL$353,511 President $73,650 $70,524 2024
Family Network Foundation Of North Texas TX$359,061 Executive Director $101,700 $99,087 2024
Good Shepherd Children's Home TN$362,589 Assistant Treasurer/direct $6,000 $6,143 2024
Justice For Orphans Inc NY$289,490 Executive Dir. $54,299 $47,790 2024
Together We Can Foundation VA$284,690 Executive Di $79,777 $73,092 2025
Fostering The Family SC$373,249 Ceo $48,000 $48,774 2024
Foster Together MO$373,510 Executive Director $30,939 $31,917 2024
Great Beginnings Early Childhood Center CO$278,871 Executive Director $41,000 $38,292 2024
United Connections Foster Family Agency CA$278,402 Director $20,857 $17,542 2024
H3 Collective NC$381,162 Executive Director $105,000 $105,673 2024
Adoptions Unlimited Inc CA$270,479 Secretary $65,000 $54,668 2024
Homes With Hope Inc TX$386,833 Executive Director $88,250 $88,522 2023
Heart Gallery Of Broward County FL$267,649 Executive Di $77,208 $72,732 2023
My Bag My Story TN$263,145 Executive Dir. $20,000 $21,081 2023
Bighouse Inc AL$397,130 Executive Director $44,000 $47,667 2023
Restoration 225 Inc CA$257,466 Execdirector $65,692 $55,250 2024
Raise Montana MT$402,148 Executive Dir. $19,651 $20,632 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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 default30th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted28th

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 (Louis T Palmeri) 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 47 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,475 is reasonable (approximately the 30th 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.