Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Empire Liver Foundation Inc

Executive Director / CEO

EIN 462121958
NY · NTEE E70
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of David Bernstein, Executive Director / CEO ($60,496) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$114 total compensation of comparable organizations → $316,350 $60,496
$14,88710th
$34,64925th
$71,079Median
$101,88375th
$133,01890th
$60,496This org · 42nd
p10$14,887
p25$34,649
p50$71,079
p75$101,883
p90$133,018
$60,496

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.

OrganizationStateTotal revenueTotal compSource
Little Urban Smiles IncMO $244,718$7,033 990
North Carolina Business Group On Health IncNC $246,012$101,254 990
National Public Health Information Coalition IncGA $246,111$55,677 990
Oral Health Florida IncFL $243,740$780 990
Hope Health And Wellness Center QalicbTX $242,341$27,223 990
Integrate For Good IncPA $249,498$141,586 990
Just Health ActionWA $249,556$100,215 990
New Mexico AliveNM $250,000$14,705 990
American Friends Of HalaOH $250,158$125,737 990
Ohio Public Health AssociationOH $250,781$52,365 990
Just Kids Dental IncMN $239,388$83,538 990
The Root Cause IncTX $238,923$87,222 990
Springs Community Acupuncture IncCO $251,731$71,903 990
Institute For Internal TransformationCA $238,771$57,336 990
Alliance For African American Health In Central TexasTX $237,883$84,256 990
Health Equity Alliance For Lgbtq New MexicansNM $237,024$103,860 990
Delta Epsilon MuVA $254,475$3,473 990
Health Council Of West CentralFL $235,177$82,166 990
Ann Arbor Community AcupunctureMI $257,333$69,869 990
Washington Global Health AllianceWA $231,428$153,779 990
Lmhf Strive To Thrive Program IncNY $230,991$79,600 990
New Directions Of Decatur County IncIN $229,917$66,083 990
Global Health PromiseOR $262,465$13,014 990
Maasha TrustMA $265,269$149,991 990
Modern Spirit Organization IncAZ $265,847$90,465 990

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 default42nd
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted35th

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 (David Bernstein) 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 113 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,496 is reasonable (approximately the 42nd 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). 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.