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PeerBasis
Compensation Comparability Determination

The Michael Lisnow Respite Center Inc

Executive Director / CEO

EIN 043237284
MA · NTEE P20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Wendy Sousa, Executive Director / CEO ($155,563) against every comparable organization that fit the selection criteria — 441 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Wendy Sousa — reported title “RESIDENTIAL DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

441 organizations qualified on sector, size, and geography 441 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,727 total compensation of comparable organizations → $700,263 $155,563
$62,44510th
$103,05625th
$140,572Median
$191,29275th
$246,68890th
$155,563This org · 61st
p10$62,445
p25$103,056
p50$140,572
p75$191,292
p90$246,688
$155,563

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 MA 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
Our Neighbors' Table Inc MA$4,470,501 Executive Director $167,858 $172,299 2024
Italian American Civil Rights NY$4,475,140 Executive Di $269,575 $278,251 2024
Jewish Family Service Of Rockland County NY$4,464,983 Ceo $99,485 $102,686 2024
Bright Star Community Development IL$4,482,698 Executive Di $43,077 $48,375 2024
Southern Indiana Center For IN$4,490,717 Executive Di $136,586 $164,530 2024
🔒 436 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 MA cost of living and 2025 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 MA 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 default61st
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted55th

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 441-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.