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PeerBasis
Compensation Comparability Determination

Hilltop Manor Association Inc

Executive Director / CEO

EIN 020667342
MO · NTEE L22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adam Marles, Executive Director / CEO ($34,294) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$283 total compensation of comparable organizations → $439,286 $34,294
$6,12610th
$21,21725th
$36,271Median
$59,20275th
$68,75890th
$34,294This org · 48th
p10$6,126
p25$21,217
p50$36,271
p75$59,202
p90$68,758
$34,294

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 MO 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
Pine Grove Housing Development FL$592,545 Director / V $72,591 $62,538 2024
Laguna Cottages For Seniors CA$588,817 Executive Director $126,857 $100,456 2024
Phoenix Rhf Housing Inc CA$593,298 President/ceo $68,128 $53,949 2024
Ili Senior Housing Chapel Valley WI$593,754 Ceo $22,653 $21,696 2024
Peninsula Housing Development Inc Ix FL$586,002 President $16,582 $14,285 2024
🔒 299 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default48th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted84th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 304-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.