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PeerBasis
Compensation Comparability Determination

Conversations To Remember

Executive Director / CEO

EIN 852621570
NJ · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eve Lefkowitz, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eve Lefkowitz — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$290 total compensation of comparable organizations → $295,191 $60,000
$3,25410th
$9,33325th
$28,051Median
$45,51575th
$67,63090th
$60,000This org · 86th
p10$3,254
p25$9,333
p50$28,051
p75$45,515
p90$67,630
$60,000

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
Kelly Apartments Inc MN$53,979 Chief Executive Officer $8,191 $9,333 2023
Mountain Lake Services Foundation NY$51,373 Executive Dir. $27,595 $27,928 2024
Rising Above Bakery Inc NJ$55,927 President $67,750 $67,750 2024
Highlawn Community Alliance Inc WV$56,000 Former Executive Director 7/23-3/24 $38,667 $46,891 2024
Bring It Home Florida Inc FL$50,995 Director $29,615 $31,160 2024
New Each Morning OR$56,206 Executive Di $8,800 $9,153 2024
Loaves & Fishes Warming Center NY$56,416 Vice President / Director Of Operations $30,417 $31,693 2023
Htedc Arts And Education Association AZ$57,667 Chief Executive Officer $400 $444 2023
The Abbey Inc CO$57,930 Secr/exec Dir $25,200 $26,366 2025
Hope For Widows TX$49,108 President $6,000 $6,722 2024
East Savannah United Inc GA$49,030 Executive Di $81,477 $94,467 2023
The Carolinas Foundation For Hospice And NC$58,047 Executive Director $27,901 $33,243 2023
Neighbors Who Care Inc MA$58,913 Secretary & Executive Dire $2,000 $2,072 2023
Orlando Police Foundation Inc FL$59,146 Executive Director $26,073 $27,433 2024
The Bridge Of Central Massachusetts MA$59,173 President & Ceo $29,151 $30,206 2023
Dark Horse Futures Foundation NC$59,210 Incorporator $3,000 $3,472 2024
Neighbor 2 Neighbor TN$59,224 Executive Di $70,521 $80,884 2025
Rainbow Wellness Collective Inc MN$59,260 Executive Dir. $25,962 $28,732 2024
Minorities For Equality In Employment Education Liberty And Justice TX$47,711 Executive Director $45,850 $52,886 2023
Justice Compassion And Hope OR$47,319 President $369 $384 2024
Indian American Impact Project DC$60,623 Former Executive Director $29,829 $29,317 2024
Successful Living Center AL$60,911 Executive Director/ceo $20,400 $24,684 2024
The Hub Resource Center Inc TX$45,439 President & Sec $16,486 $19,016 2023
Lights 4 Hope Inc FL$62,011 President, Treasurer, Director $4,937 $5,348 2023
Pandemic Patients SC$62,724 President $26,000 $30,380 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 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 default86th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted71st

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 (Eve Lefkowitz) 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 73 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 86th 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.