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PeerBasis
Compensation Comparability Determination

Positive Behavior Support Community

Executive Director / CEO

EIN 371649441
NY · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharin Borja, Executive Director / CEO ($32,400) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,457 total compensation of comparable organizations → $99,226 $32,400
$6,35210th
$16,66725th
$35,662Median
$68,38875th
$82,37090th
$32,400This org · 48th
p10$6,352
p25$16,667
p50$35,662
p75$68,388
p90$82,370
$32,400

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 NY 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
Spring Community Partners Inc NY$167,015 Executive Dir. $40,700 $40,700 2023
All Babies Cherished Inc NY$158,208 Executive Director $29,584 $28,735 2024
Cancer Resource Center Of The NY$189,878 President/ce $84,017 $81,607 2024
Local 338 Charities Inc NY$156,060 Chairman $51,727 $51,727 2023
Friends Of The East River Esplanade NY$192,057 Executive Director, As Of May 2024 $41,487 $40,297 2024
Independence 2nd Owner Corp NY$193,146 Chief Executive Officer $81,429 $79,093 2024
Downstairs Cabaret Inc NY$196,499 Producing Director $14,773 $14,349 2024
Maria M Love Convalescent Fund NY$196,724 Executive Director $30,168 $28,547 2025
St Pauls House Inc NY$196,824 Director $15,000 $14,194 2025
Latina Sisters Support Inc NY$147,591 Founder $25,400 $25,400 2023
Institute For Healing Of Memories - North America NY$147,061 Executive Director $99,226 $99,226 2023
Associated Catholic Charities NY$146,074 Executive Director As Of 06/2024 $36,715 $35,662 2024
Christmas Magic Inc NY$200,181 Treasurer $6,300 $6,119 2024
Mama Hope Inc NY$145,212 Secretary $18,100 $17,581 2024
Wheeling Forward Inc NY$202,236 President $18,000 $18,000 2023
Southern Door Community Land Trust Inc NY$207,189 Executive Director $70,408 $68,388 2024
Liga De Justicia Foundation Inc NY$207,870 Executive Director $6,154 $5,977 2024
P V Amman Temple Of N A NY$211,062 Priest $6,000 $6,000 2023
Umbrella Of The Capital District Inc NY$211,846 Executive Dir. $54,150 $52,596 2024
Shower Power Inc NY$213,183 Executive Director $85,000 $82,561 2024
Center For Family Life Community NY$214,276 Co-executive Director $50,028 $50,028 2023
Be A Friend Project Inc NY$217,189 Executive Di $67,692 $67,692 2023
Miracle Church Of Christ Incorporated NY$124,397 Asiamah $7,500 $7,285 2024
Tikvaseinu Inc NY$223,945 Ceo $50,000 $48,566 2024
Stimulating Minds Through NY$225,571 Ceo $16,940 $16,454 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted45th

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 (Sharin Borja) 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 33 similarly situated organizations (Same NTEE sector (P20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,400 is reasonable (approximately the 48th 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.