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PeerBasis
Compensation Comparability Determination

Pdevv Hub Inc

Executive Director / CEO

EIN 874831839
IN · NTEE G96
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Don Gallucci, Executive Director / CEO ($25) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $121,943 $25
$3,16210th
$7,12225th
$25,487Median
$28,59775th
$43,58990th
$25This org · 6th
p10$3,162
p25$7,122
p50$25,487
p75$28,597
p90$43,589
$25

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 IN 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
United Cerebral Palsy Association Of MI$26,963 Executive Director $30,536 $29,030 2024
Brainiacsorg Inc NY$27,108 President $35,300 $29,380 2024
The Rensselaer Arc Foundation Inc NY$27,379 Ceo $32,798 $27,298 2024
The American Board Of Radiology Foundation AZ$24,482 Executive Director $28,219 $25,735 2023
The Emily Stillman Foundation MI$28,330 President $75,000 $73,408 2023
Eladh Medical Staff CA$23,028 Chief Of Staff/president $12,000 $9,544 2024
Orthopedic Institute Of The Good Samaritan Hospital CA$29,201 System President & Ceo $38,737 $30,809 2024
Gerson G And Sandy F Eisenberg MD$29,913 President & Public Dir. Until 07/24 $30,197 $26,003 2024
Iec Foundation IL$22,240 Executive Dir. $20,133 $18,769 2023
South Arkansas Fights Aids AR$21,472 Member $6,099 $6,314 2024
United Cerebral Palsy Of Greater Cincinn OH$30,736 Treasurer $3,460 $3,475 2023
Kidneys In Common OH$18,900 President, Treasurer, Ceo $125,000 $121,943 2024
Stillbrave Childhood Cancer Foundation Inc VA$33,820 President $28,380 $25,239 2024
The Enzo Martinez Foundation Inc FL$35,000 Director $11 $10 2024
Vision Usa - The Ohio Vision OH$35,879 Secretary/tr $26,433 $26,548 2023
Jewish Blind Of California Inc CA$36,680 Exec Director $18,480 $15,132 2023
Pathways Foundation Of PA$38,659 Sr. Vp Of Finance $5,233 $4,807 2024
The Children's Hearing Institute Inc NY$38,851 Executive Director $3,000 $2,433 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted6th

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 (Don Gallucci) 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 18 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25 is reasonable (approximately the 6th 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.