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PeerBasis
Compensation Comparability Determination

Gbfb Realty Corporation

Executive Director / CEO

EIN 262739194
MA · NTEE K31
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Catherine D'amato, Executive Director / CEO ($7,576) against every comparable organization that fit the selection criteria — 5 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Catherine D'amato — reported title “PRESIDENT AND CLERK”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

5 organizations qualified on sector, size, and geography 5 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,368 total compensation of comparable organizations → $63,333 $7,576
$2,63410th
$3,03425th
$15,274Median
$51,21975th
$58,48790th
$7,576This org · 40th
p10$2,634
p25$3,034
p50$15,274
p75$51,219
p90$58,487
$7,576

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Rico Inc PR$2,475 Employee $2,300 $2,368 2023
The Ufcw Local 1428 Giving Back Food Pantry CA$2,100 President $15,895 $15,274 2024
Emerging Builders Inc MO$1,952 Executive Director $2,500 $3,034 2023
Jyotis Seeds For Change Foundation CO$5,238 Chairperson $48,000 $51,219 2024
Food Hub Qalicb Inc NY$6,756 President / Ceo $62,982 $63,333 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Catherine D'amato) 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 5 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $7,576 is reasonable (approximately the 40th 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.