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PeerBasis
Compensation Comparability Determination

Algonquin-casino Management Inc

Executive Director / CEO

EIN 043663990
MA · NTEE P73Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Goodwin, Executive Director / CEO ($3,075) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,504 total compensation of comparable organizations → $172,901 $3,075
$9,90910th
$14,82325th
$25,083Median
$45,77475th
$71,02090th
$3,075This org · 0th
p10$9,909
p25$14,823
p50$25,083
p75$45,774
p90$71,020
$3,075

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
Life Concepts Group Home I Inc FL$103,881 Chief Executive Officer $24,427 $25,536 2023
Starkey Housing Inc KS$106,182 Ceo $23,310 $28,024 2023
Alternatives Homes 2005 Inc NJ$99,626 Chairperson, Trustee $22,000 $21,232 2024
Melon I Corporation PA$98,276 Director Of Construction $13,787 $15,300 2023
Ocl Properties Iv Inc NY$109,394 Chief Financial Officer $73,290 $71,584 2024
Charm City Housing Associates Inc MD$109,699 Executive Director $4,329 $4,504 2023
Starkey Sheltered Living Inc KS$109,788 Ceo $23,309 $28,023 2023
Mercy Outreach Ministries Ii Inc OH$97,021 Ceo/president $15,476 $17,717 2024
Maple Claremont Inc NY$96,964 Secretary/tr $34,263 $34,454 2023
Bluegrass Steeplechase Estates Inc KY$96,937 Cfo (Through 12/31/24) $47,900 $54,191 2025
Associated Residential Centers Inc NY$95,654 Ceo $32,798 $32,035 2024
Vine Village Inc CA$94,254 President/exec.director $107,080 $99,944 2024
Independent Living Horizons Seven Inc GA$94,031 President/ceo $21,151 $23,666 2023
Starkey Residential Inc KS$112,807 Ceo $23,309 $28,023 2023
Stewarts Halfway House Inc TX$112,944 Supervisor $22,779 $24,629 2024
Sergent's Way Inc MD$91,889 Ceo $7,826 $7,908 2024
Cedar Hill Housing Corporation MO$115,212 President And Ceo, Freeman Health System / Director $38,297 $43,843 2024
Project Share Iii Inc NY$115,636 Executive Director $70,564 $70,957 2023
Mercy Outreach Ministries Iv Inc OH$118,003 Executive Director $16,318 $19,233 2023
Homes Of Care I Inc MA$86,316 President & Ceo/director $24,869 $24,156 2024
Nh Housing Development Nfp IL$120,764 President/ceo $9,230 $10,098 2023
Cedar Lake - Monticello Parke Inc KY$83,246 President & Ceo (See Sch O) $11,133 $12,929 2024
Share Xiv Inc NY$125,030 Executive Director $70,564 $70,957 2023
River Stones Youth Foundation Inc CA$125,107 President $185,247 $172,901 2024
Monmouth Ucp Housing Inc NJ$81,395 Executive Director $41,676 $40,220 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted85th

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 Goodwin) 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 40 similarly situated organizations (Same NTEE sector (P73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,075 is reasonable (approximately the 0th 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.