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PeerBasis
Compensation Comparability Determination

Hebrew Homes Captive Services Inc

Executive Director / CEO

EIN 651040931
NJ · NTEE E190
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Abraham Galbut, Executive Director / CEO ($196,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Abraham Galbut — reported title “Administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,917 total compensation of comparable organizations → $192,187 $196,000
$12,90110th
$38,27825th
$62,404Median
$91,96175th
$120,05690th
$196,000This org · 100th
p10$12,901
p25$38,278
p50$62,404
p75$91,961
p90$120,056
$196,000

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 NJ 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
Nodehealth Foundation DE$398,391 Program Manager $57,662 $61,423 2024
Coatesville Center For Community PA$387,945 Executive Director $69,284 $75,164 2024
22zero Follow Me Inc TN$366,744 Executive Director $110,000 $125,787 2024
Congress Of Neurological Surgeons IL$433,680 Chief Executive Officer- Cns $52,004 $55,619 2024
California Telehealth Network OR$436,281 Chief Executive Officer $90,614 $91,545 2024
Donate Life Maryland Inc MD$438,298 Executive Director $93,893 $95,496 2024
Community Advocates Of Northern Indiana IN$357,822 Secretary/executive Direct $80,521 $92,377 2024
Crescentcare Holdings Inc LA$444,667 Ceo $52,094 $62,404 2024
Eastcentral Pa Ahec PA$452,732 Executive Director $63,634 $69,035 2024
Allston-brighton Jms Corporation MA$347,000 President And Board Member $10,955 $11,026 2023
Bmc Integrated Care Services Inc MA$462,352 Director $180,077 $176,043 2024
East 17th Street Properties Inc NY$323,324 Former Officer (End Jul 2022) $89,471 $90,552 2023
Patient Experience Institute TN$314,847 President $36,000 $41,167 2024
Be Like Josh Foundation AZ$313,939 President $19,500 $20,402 2024
Ambassadors For Community Health - TX$488,994 Exec Director $41,064 $44,687 2024
Esperanza Health Center Support PA$310,013 Trustee/cfo $22,332 $24,943 2023
Chcp Real Estate Holding Company Inc FL$308,132 Chair $83,313 $85,145 2024
Kentucky Institute For Patient Safety KY$494,164 President $41,917 $50,439 2023
The Brain Recovery Project CA$301,002 Founder & Executive Director $7,225 $6,988 2023
World Vasectomy Day Inc NY$545,629 President $36,000 $35,389 2024
Insure The Uninsured Project CA$555,022 Executive Dir. $210,000 $192,187 2025
California Hospice Network CA$584,958 Chief Executive Officer $4,050 $3,917 2023
Hearcare Connection Inc IN$598,874 Executive Di $82,236 $97,131 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default100th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted65th

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 (Abraham Galbut) 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 23 similarly situated organizations (Same NTEE sector (E19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $196,000 is reasonable (approximately the 100th 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.