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PeerBasis
Compensation Comparability Determination

Friendship Circle Of Atlanta Inc

Executive Director / CEO

EIN 460853202
GA · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shlomo Freedman, Executive Director / CEO ($55,775) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shlomo Freedman — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,524 total compensation of comparable organizations → $217,385 $55,775
$18,71810th
$25,21225th
$42,518Median
$62,86275th
$78,15490th
$55,775This org · 66th
p10$18,718
p25$25,212
p50$42,518
p75$62,862
p90$78,154
$55,775

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 GA 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
Minot Social Club For Exceptional ND$220,117 Executive Director $58,000 $63,302 2024
Mower Council For The Handicapped MN$221,021 Executive Di $60,784 $59,734 2024
White Pine Community Training Center NV$216,888 Executive Director $46,378 $46,235 2024
Toby House Iv Inc AZ$227,069 President/ceo $31,340 $29,976 2024
Center For All Abilities Inc NY$227,654 Executive Director $40,000 $35,948 2024
Camp Puzzle Peace NY$213,170 President $25,380 $23,483 2023
Fraser Independent Living Project Iii MN$212,562 Ceo/secretary $25,655 $25,212 2024
Down Syndrome Association Of Maryland MD$228,905 Executive Dir. $67,607 $62,862 2024
Reach Me OH$211,029 Executive Director $27,500 $28,968 2024
Wide Horizons Incorporated CA$230,862 Chief Executive Officer $12,500 $11,052 2023
Ridin High Inc TN$231,541 Program Director $57,131 $61,489 2023
Joshuas Place Early Learning & Enrichment Center Inc MD$232,456 Executive Director $45,728 $42,518 2024
Connectability Inc GA$207,067 Executive Dir. $21,900 $21,900 2024
Creative Citizen Studios PA$204,801 Executive Di $33,889 $32,744 2025
Next Step Farms AL$236,519 Ceo $40,400 $43,408 2024
Pasadena Supportive Housing MN$204,006 President/tr $68,006 $65,108 2025
Hillyard Senior Center WA$237,810 Executive Dir. $62,530 $55,678 2024
Walla Walla Valley Disability Network WA$203,091 Former Executive Director $24,420 $21,744 2024
High Rise Day Habilitation Center TX$201,293 Exec Director $38,400 $39,331 2023
Happyfeatorg Of Georgia Inc GA$242,189 Executive Director $51,450 $51,450 2024
Suburban Adult Services Foundation Inc NY$198,301 President & Ceo $42,362 $38,071 2024
The Right Path Riding Academy Inc OK$194,904 Director Of Operations $34,946 $38,270 2024
Detour Company Theater Inc AZ$193,008 Executive Director $31,250 $29,119 2025
Kane Homes Association IL$189,878 Secretary/treasurer $12,317 $12,399 2023
Deaf Service Center Of Lake County FL$187,749 President $10,000 $9,343 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default66th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted49th

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 (Shlomo Freedman) 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 65 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,775 is reasonable (approximately the 66th 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.