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PeerBasis

Compensation Comparability Determination

Janus Supportive Living Svcs Inc

Executive Director / CEO

EIN 010540911
ME · NTEE F30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rosamond Mclean, Executive Director / CEO ($65,300) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

SectorOrganizations sharing the subject's NTEE classification (F30).
BudgetTotal revenue between $10,732 and $24,028 — 0.67× to 1.50× the subject's $16,019 (the band tightens as size grows).
GeographySame NTEE major group (F), nationwide + budget 0.67–1.5× revenue.

10 organizations qualified on sector, size, and geography → 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,17010th

$16,05425th

$25,152Median

$47,53175th

$76,51090th

$65,300This org · 80th

p10$7,170

p25$16,054

p50$25,152

p75$47,531

p90$76,510

$65,300

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

Organization	State	Total revenue	Total comp	Source
Fountain House Of New Jersey Inc	NY	$16,832	$14,303	990
Healing Justice Foundation	MN	$17,606	$168,864	990
Institute For Better Health Inc	CA	$17,611	$21,308	990
Riverton Road Inc	NJ	$18,249	$52,840	990
Bay Life Services Inc	MD	$19,694	$66,249	990
Choices Inter-linking	TX	$19,924	$3,702	990
New Jersey Mental Health Institute Inc	NJ	$12,090	$24,313	990
Miami Behavioral Health Center Inc	FL	$20,000	$7,555	990
Colorado Veterinary Medical Association	CO	$22,426	$25,990	990
Devereux Cleo Wallace	CO	$23,843	$31,602	990

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 ME 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

Peer count10 organizations — below 15; treat the percentiles as indicative, not precise. Compensation range $3,702–$168,864; filing years 2023–2024.
Size basisMatched on total revenue ($16,019); for reference, expenses $454,259 and assets $528,662. Revenue and expenses diverge this year — revenue may misrepresent operating size; weigh the expense-based view.
Role matchRosamond Mclean, reported title "TREASURER", benchmarked as Executive Director / CEO. Selected as the organization's highest-paid individual without an exact title match — the board should confirm this is a comparable role.
Related-org pay7 peers report related-organization compensation (column E), which the D + F benchmark does not fully capture; review where material.
Outliers1 peer fall outside 1.5× the interquartile range — consider whether any reflect one-time payments (severance, deferred-comp payouts).

Sensitivity — the subject's percentile under alternative compensation definitions:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	80^th
Total compensation (D + F), as reported (no adjustments)	80^th
Reportable pay only (column D), adjusted	90^th
All sources (D + E + F), adjusted	20^th

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

The compensation of the Executive Director / CEO (Rosamond Mclean) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 10 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $65,300 is reasonable (approximately the 80^th 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). 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.