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

Mary Lee Flagship

Executive Director / CEO

EIN 201238421
TX · NTEE L22
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Russ Walker, Executive Director / CEO ($277) against every comparable organization that fit the selection criteria — 147 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: Russ Walker — reported title “PRESIDENT/E.D.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$552 total compensation of comparable organizations → $465,126 $277
$8,33710th
$16,00725th
$31,468Median
$56,67775th
$76,49390th
$277This org · 0th
p10$8,337
p25$16,007
p50$31,468
p75$56,677
p90$76,493
$277

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 TX 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
Spectrum For Living River Vale NJ$194,284 President/ceo $54,495 $47,245 2024
Homes For Mcconnellsburg Inc MD$194,134 Vice President & Director $27,109 $24,609 2024
Hebrew Seniorlife Affiliated Medical Group Inc MA$194,877 President And Ceo (Thru 7/2023, Returned 5/2024 To Current) $84,903 $74,083 2024
Access Housing Inc RI$191,466 Chief Executive Officer $47,926 $43,473 2025
Madison County Senior Housing Inc MO$189,847 Executive Director $15,116 $15,546 2024
Providence Rossi Association WA$199,370 President $535,028 $465,126 2024
Apostolic Temple Village Association Inc IN$188,942 President $32,987 $34,776 2023
Asi Dakota County Inc MN$188,708 President/tr $68,006 $63,567 2025
Pendleton Village Inc WV$200,955 Administrator $24,451 $25,707 2024
Sessions Village 202 WA$201,546 Ed/adminstrator $11,077 $9,630 2024
Bay Aging Apartments Westmoreland Inc VA$202,173 President $268,673 $245,402 2025
Community Housing Ii Inc OR$186,689 President & Ceo $45,693 $41,203 2024
Affordable Caring Housing Inc TX$186,001 Chief Program Administrator $57,360 $57,360 2023
Wyoming Dementia Care WY$185,772 Executive Dir. $114,017 $118,552 2024
West Central Mo Maplewood Estates Inc MO$203,602 Chief Executive Officer $24,797 $24,845 2025
Ken-crest Housing Pa 2001 Inc PA$204,101 Ceo $29,531 $28,596 2024
The Home Association Inc FL$204,158 Executive Director $89,410 $87,411 2022
Converse-kokomo Oic Housing Servicesinc CA$184,108 President/ceo $68,128 $57,123 2024
Methodist Village Inc AR$182,403 Ceo $14,434 $15,349 2025
Sterling Senior Housing CO$207,426 President $42,779 $41,007 2023
Northern Valley Home ND$181,247 President $600 $640 2024
Roslindale Senior Housing Corporation MA$180,909 President $28,210 $24,615 2024
Unity Court Apartments Inc WV$180,733 President $53,483 $56,230 2024
Plum Presbyterian Supportive Housing In PA$209,104 Director And President $37,604 $36,413 2024
Jubilee Senior Homes Inc CA$209,224 Ceo $47,732 $41,204 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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), adjusted15th

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 (Russ Walker) 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 147 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $277 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.