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PeerBasis
Compensation Comparability Determination

Breast Reconstruction Org Inc

Executive Director / CEO

EIN 844414442
NY · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Rechenberg, Executive Director / CEO ($27,875) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,683 total compensation of comparable organizations → $179,430 $27,875
$24,32410th
$39,54825th
$48,532Median
$82,77475th
$91,70890th
$27,875This org · 24th
p10$24,324
p25$39,548
p50$48,532
p75$82,774
p90$91,708
$27,875

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
National School Climate Center NY$355,465 Co-executive Director $39,570 $39,570 2024
Hearts Of Gold Inc NY$376,784 Ceo $179,430 $179,430 2024
Dake Foundation For Children NY$316,350 Executive Director $55,847 $55,847 2024
Living Resources Foundation Inc NY$311,021 Ceo $26,209 $26,209 2024
Tibetan Charities Inc NY$307,027 President $90,655 $93,333 2023
Studentsfirst New York Institute Inc NY$300,000 Executive Director $43,000 $43,000 2024
Rehema Home Us Fundraising Inc NY$407,357 Executive Director $43,042 $43,042 2024
American Friends Of Kesher Inc NY$295,027 President $86,400 $86,400 2024
Shalom Mountain Inc NY$418,262 Executive Director $65,514 $65,514 2024
Odeh Inc NY$282,013 President $14,683 $14,683 2024
Rahima Aziz Foundation Corp NY$269,470 Secretary $45,500 $45,500 2024
C P Center Foundation Of Orange NY$269,306 Director, Ceo $23,626 $24,324 2023
The Childrens Foundation Of Astor NY$448,665 Executive Vp $23,697 $24,397 2023
The Bunim Fund NY$449,595 Trustee $61,509 $63,326 2023
Kopernik Society Of Broome County NY$455,686 Vp/exec. Dir. $55,349 $56,984 2023
118 East 111th Street Corporation NY$460,434 Ceo $18,651 $19,202 2023
Girls On The Run Hudson Valley Inc NY$473,595 Executive Di $88,025 $88,025 2024
Precious Dreams Foundation NY$474,568 Executive Director $89,077 $91,708 2023
The Emma Alyson & Kate Hance NY$484,071 Executive Director $48,532 $48,532 2024
Partnership For Community Development Ltd NY$491,449 Director $39,548 $39,548 2024
Endless Highway Inc NY$512,435 Operations Director $82,774 $82,774 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted5th

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 (Michelle Rechenberg) 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 21 similarly situated organizations (Same NTEE sector (T30) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,875 is reasonable (approximately the 24th 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.