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PeerBasis
Compensation Comparability Determination

Health Horizons International Foundation

Executive Director / CEO

EIN 271060487
CT · NTEE E60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eliezer L Abreu, Executive Director / CEO ($72,340) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eliezer L Abreu — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,802 total compensation of comparable organizations → $337,243 $72,340
$15,39010th
$37,26725th
$63,832Median
$103,67775th
$136,86890th
$72,340This org · 60th
p10$15,390
p25$37,267
p50$63,832
p75$103,677
p90$136,868
$72,340

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 CT 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
The J Moss Foundation CA$285,762 Ceo $58,333 $52,181 2024
Homecare & Hospice Assoc Of Utah UT$290,404 Hansen $308,950 $337,243 2023
Community Partners-two Harbors Living At Home Block Nurse Program MN$280,300 Executive Director $69,049 $70,680 2024
Albany Area Ems Inc WI$278,295 President $13,762 $14,889 2024
Cgs Inc WI$294,116 Program Director $67,675 $75,380 2023
In Concert For Cancer WA$294,599 Executive Director $41,580 $38,565 2024
The Aphasia Project NC$276,779 Prior Ed $59,665 $63,865 2024
Rural Minds Inc IL$296,906 Executive Director $118,011 $120,188 2024
Right To Heal OR$274,480 Executive Dir. $44,366 $43,942 2023
Nature Nurture Farmacy WA$274,054 Executive Director $46,800 $43,406 2024
Caldwell Council On Adolescent Health Inc NC$298,868 Executive Director $59,603 $63,799 2024
Stuck Community Acupuncture Inc AZ$299,256 President $87,867 $87,541 2024
Health For Everyone CA$270,756 Director Of Clinic $9,100 $8,140 2024
National Coalition For Hospice MN$302,046 Chief Executive Officer $146,747 $150,214 2024
Sana Space Inc FL$302,240 President $136,000 $136,263 2023
Promotoras Y Promotores Foundation CA$302,446 Secretary $50,078 $44,796 2024
Covered Community CA$304,128 Executive Director $60,000 $53,673 2024
Indiana Community Health Worke IN$266,886 Board Member $99,198 $108,370 2024
Health Care For All Oregon OR$264,676 Executive Director $78,929 $75,933 2024
Tundra Health Initiative Corp AK$262,597 President/treasurer $28,725 $28,450 2024
The Addis Clinic Inc TN$309,284 Executive Director $108,558 $118,210 2024
Lunenburg Health Service Inc VA$262,565 Secretary $20,280 $20,285 2024
The Care Project Inc CA$262,416 Secretary $19,897 $17,798 2024
California Alliance Of Caregivers CA$260,824 Executive Director $64,333 $59,248 2023
Cierra Sisters WA$260,526 Ceo $70,800 $67,606 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default60th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted50th

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 (Eliezer L Abreu) 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 100 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,340 is reasonable (approximately the 60th 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.