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PeerBasis
Compensation Comparability Determination

Guardian Care Foundation Inc

Executive Director / CEO

EIN 592316914
FL · NTEE I82I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eloise Abrahams, Executive Director / CEO ($24,564) against every comparable organization that fit the selection criteria — 11 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

11 organizations qualified on sector, size, and geography 11 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,077 total compensation of comparable organizations → $91,733 $24,564
$7,54210th
$12,33325th
$17,542Median
$29,38375th
$36,43890th
$24,564This org · 55th
p10$7,542
p25$12,333
p50$17,542
p75$29,383
p90$36,438
$24,564

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 FL 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
Pathways To Safety International OR$36,613 Founder/treasurer $13,713 $13,167 2024
Columbus Police Foundation OH$40,038 Board Chair/ $10,500 $11,499 2024
New Jersey Institute Of Local Government NJ$41,736 Executive Director $5,500 $5,077 2024
Sheila D Brown Women's Center PA$42,037 Director Of Construction $13,787 $14,635 2023
Andrea Project Inc TX$42,247 Executive Di $16,961 $17,542 2024
North Carolina State Bar Foundation NC$45,805 Executive Di $33,129 $36,438 2023
Gasp Guardians Advocating Child OH$46,386 Executive Di $25,491 $28,740 2023
Colorado Foundation For Justice CO$26,000 Executive Director $26,112 $25,888 2024
Families Of Twa Flight 800 Association Inc NY$51,715 Secretary & Ceo $98,184 $91,733 2024
Truth Be Told TX$52,063 Executive Director $7,292 $7,542 2024
Stop Dui Inc NV$52,163 Executive Director $28,971 $30,026 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted73rd

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 (Eloise Abrahams) 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 11 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,564 is reasonable (approximately the 55th 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.