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PeerBasis
Compensation Comparability Determination

Lake Sunapee Region Visiting Nurse

Executive Director / CEO

EIN 020438862
NH · NTEE E92Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of James Culhane, Executive Director / CEO ($29,182) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James Culhane — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,926 total compensation of comparable organizations → $191,873 $29,182
$28,72810th
$43,58825th
$69,465Median
$103,58375th
$148,29990th
$29,182This org · 12th
p10$28,728
p25$43,588
p50$69,465
p75$103,583
p90$148,299
$29,182

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 NH 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
Ahrc Home Care Services Inc NY$287,720 Ceo, Nysarc Inc., Nyc Chap $42,201 $42,519 2023
Morning Light Foundation Inc GA$285,245 Administrator $139,300 $151,689 2024
Empath Home Health Division Inc FL$309,635 President/ceo $48,894 $49,744 2024
Asbury Communities Hcbs Inc MD$313,389 Executive Director $1,902 $1,926 2024
Paynesville Area Living At Home Block Nurse Program MN$313,668 Program & Marketing Director $49,808 $51,927 2025
The Loving Care Hospice Inc OH$315,102 Chief Executive Officer $59,881 $68,687 2024
Faith And Care Home Health Agency Inc TX$321,022 Muse $96,000 $107,072 2023
Southeast Seniors A Living At Homeblock Nurse Program MN$260,194 Executive Director $69,225 $74,079 2024
Prime Care Inc NJ$250,859 Executive Director $37,983 $36,727 2024
Camden Area District Nursing Association ME$340,798 Nursing Mang. $85,864 $93,115 2024
Jeffhome Pa-nj Llc NJ$344,196 President $22,261 $21,525 2024
Memorial Medical Care Pc NY$239,752 President $76,428 $77,003 2023
Samaritan Caregivers Inc IN$233,959 Executive Dire $64,030 $75,287 2023
Visk Inc NY$365,985 President $47,817 $46,795 2024
Allegiance Home Care Inc SC$222,694 President $31,801 $35,930 2024
At Home In Alexandria VA$213,675 Executive Director $55,508 $58,044 2024
Sleepy Eye Area Home Health Inc MN$212,016 President $179,300 $191,873 2024
Mesh Life Care At Home Inc MD$208,854 Administrator $4,172 $4,349 2023
East Side Elders MN$203,830 Executive Director $70,000 $80,283 2022
Owatonna Healthy Seniors Program MN$203,567 Key Employee $65,640 $70,243 2024
Comoconnects MN$200,698 Executive Dir. $58,123 $62,199 2024
Vermont Assembly Of Home Health And VT$394,213 Executive Dir. $173,716 $189,361 2024
North Central Wisconsin Ahec Inc WI$401,955 Executive Director $105,940 $123,362 2023
Home Care Plus NE$415,152 President $32,017 $37,294 2024
Jaisohn Home Health Care Inc PA$415,585 Executive Director $134,174 $144,908 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted62nd

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 (James Culhane) 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 26 similarly situated organizations (Same NTEE sector (E92), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,182 is reasonable (approximately the 12th 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.