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PeerBasis
Compensation Comparability Determination

Be A Friend Project Inc

Executive Director / CEO

EIN 842802576
NY · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Young, Executive Director / CEO ($67,692) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Young — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,457 total compensation of comparable organizations → $108,787 $67,692
$9,34910th
$19,07725th
$40,700Median
$74,37975th
$96,27490th
$67,692This org · 69th
p10$9,349
p25$19,077
p50$40,700
p75$74,379
p90$96,274
$67,692

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
Center For Family Life Community NY$214,276 Co-executive Director $50,028 $50,028 2023
Shower Power Inc NY$213,183 Executive Director $85,000 $82,561 2024
Umbrella Of The Capital District Inc NY$211,846 Executive Dir. $54,150 $52,596 2024
P V Amman Temple Of N A NY$211,062 Priest $6,000 $6,000 2023
Tikvaseinu Inc NY$223,945 Ceo $50,000 $48,566 2024
Stimulating Minds Through NY$225,571 Ceo $16,940 $16,454 2024
Liga De Justicia Foundation Inc NY$207,870 Executive Director $6,154 $5,977 2024
Southern Door Community Land Trust Inc NY$207,189 Executive Director $70,408 $68,388 2024
Hungarian Human Rights Foundation NY$229,030 Executive Director $29,700 $28,848 2024
Turkic Foundation Of Brooklyn Inc NY$231,866 President $77,723 $77,723 2023
Wheeling Forward Inc NY$202,236 President $18,000 $18,000 2023
Life Solutions Of Hamlin Inc NY$233,981 Director $1,500 $1,457 2024
Christmas Magic Inc NY$200,181 Treasurer $6,300 $6,119 2024
Mom Starts Here Inc NY$235,254 Former Vice Chair/executiv $76,576 $74,379 2024
Foreign Service Fellowship International Inc NY$236,150 President And Director $94,944 $92,220 2024
Humanitarian Innovation Group Inc NY$236,983 Secretary $16,667 $16,667 2023
St Pauls House Inc NY$196,824 Director $15,000 $14,194 2025
Maria M Love Convalescent Fund NY$196,724 Executive Director $30,168 $28,547 2025
Downstairs Cabaret Inc NY$196,499 Producing Director $14,773 $14,349 2024
Independence 2nd Owner Corp NY$193,146 Chief Executive Officer $81,429 $79,093 2024
Friends Of The East River Esplanade NY$192,057 Executive Director, As Of May 2024 $41,487 $40,297 2024
Cancer Resource Center Of The NY$189,878 President/ce $84,017 $81,607 2024
Coats Street Housing Development Fund NY$255,158 President $34,167 $32,331 2025
Citystep Org Inc NY$255,832 Director $85,000 $82,561 2024
Positive Behavior Support Community NY$173,087 Executive Director $32,400 $32,400 2023

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 default69th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted58th

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 (Jennifer Young) 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 45 similarly situated organizations (Same NTEE sector (P20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,692 is reasonable (approximately the 69th 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.