Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Aurora Adult Day Care Center Inc

Executive Director / CEO

EIN 161399471
NY · NTEE P700
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Clapp, Executive Director / CEO ($61,118) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Clapp — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,574 total compensation of comparable organizations → $139,469 $61,118
$13,65110th
$34,25425th
$56,593Median
$73,98275th
$85,16390th
$61,118This org · 53rd
p10$13,651
p25$34,254
p50$56,593
p75$73,982
p90$85,163
$61,118

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 NY 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
South Highland Adult Daycare Center AL$272,803 Executive Director $59,459 $73,186 2023
Transformative Development Corporat MS$274,508 Executive Director $34,952 $44,351 2023
Central Community Services Inc CA$257,763 Ceo $57,500 $54,947 2024
One Heart Bulgaria Corporation UT$283,633 Ceo $47,562 $55,462 2023
Northern Tier Children's Home PA$253,757 Executive Director $69,033 $76,184 2024
The Father's Ranch Ministries WA$287,937 President Exec Dir $55,116 $56,221 2023
Christian Institute Of Human Relations PA$289,342 Secretary $29,915 $33,014 2024
For His Kingdom GA$296,546 Executive Di $108,240 $120,441 2024
Cambridge House Enrichment Center GA$297,079 Executive Di $12,460 $14,274 2023
Ada Senior Care Center Inc OK$237,810 Director $62,651 $74,377 2025
Asi Billings Inc MN$304,109 President/tr $65,715 $73,982 2023
Asi Duluth Inc MN$304,670 President/tr $65,715 $73,982 2023
Golden Visions Adult Day Services PA$305,261 Executive Director $69,600 $74,830 2025
Edith Rudolphy Residence For The Blind PA$235,469 President $61,339 $65,948 2025
Farson Eden Senior Services WY$234,422 Executive Dir. $39,000 $45,025 2025
A New Leaf Cottages Inc AZ$232,474 Ceo $6,337 $6,943 2023
Pabich's Residential Facility Inc WI$309,503 President $44,600 $51,546 2024
Green River Independent Living-iii Inc KY$310,958 Ceo $21,870 $26,770 2023
Skagit Adult Day Care WA$316,037 Executive Director $67,725 $67,101 2024
The Fold Inc VT$316,181 Executive Director $74,011 $80,313 2025
Blessed Hands Catering To The Aging & Disable Inc PA$319,903 Director $11,192 $12,717 2023
Odyssey Foundation Of New York NY$322,418 President/ceo $135,468 $139,469 2023
Giving Back Life Inc OH$324,697 Founder And Ceo $78,600 $92,128 2024
Cliff Haven Adult Day Health Care Inc TX$329,486 Executive Director $18,000 $20,515 2023
Anlee Residential Services Inc OH$332,171 President $57,327 $67,194 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default53rd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted38th

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 (Susan Clapp) 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 47 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,118 is reasonable (approximately the 53rd 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.