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PeerBasis
Compensation Comparability Determination

Independent Living Horizons Nine Inc

Executive Director / CEO

EIN 201442672
GA · NTEE L22
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis B Skelley, Executive Director / CEO ($21,151) against every comparable organization that fit the selection criteria — 212 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

212 organizations qualified on sector, size, and geography 212 within the band form the benchmarked peer set.

Distribution of comparable compensation

$276 total compensation of comparable organizations → $462,734 $21,151
$9,59210th
$19,04825th
$36,057Median
$56,82975th
$86,12390th
$21,151This org · 26th
p10$9,592
p25$19,048
p50$36,057
p75$56,829
p90$86,123
$21,151

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 GA 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
Casa Del Pueblo Ii AZ$264,158 President $12,660 $11,762 2024
Bozeman Senior Housing Inc MN$268,145 President/tr $68,006 $63,240 2025
Dunn Family Senior Citizens Home Inc MI$268,279 Assistant Secretary $69,471 $67,484 2025
Columbian Retirement Home Inc CA$263,370 President/treasurer $8,000 $6,870 2023
Indian Rock Supportive Housing Inc MA$268,885 President $37,386 $31,617 2025
Janua Coeli Inc FL$262,251 Vice President $30,960 $28,096 2024
Appleway Court 202 WA$270,668 Ceo (Through $114,999 $99,460 2024
Laurelwood Senior Housing Corporation TN$260,994 Director/president Of Hutsonwood $15,704 $15,946 2024
Chippewa Lutheran Housing Corp PA$270,824 Chief Executive Officer $39,302 $38,980 2023
Snhs Raymond Elderly Housing Inc NH$271,123 Treasurer $53,564 $46,546 2025
Meadow Road Housing Corporation Inc NH$260,531 President $24,428 $21,789 2024
The Army Retirement Residence Foundation VA$271,300 Executive Director $114,167 $106,487 2024
Heritage Place Phase Iii ID$259,454 Executive Dir. $21,242 $21,829 2024
Ucc Xvii Inc OH$258,578 Treasurer $50,772 $51,947 2024
Summerside Woods Inc OH$273,334 Chief Executive Officer $7,729 $8,142 2023
Bella Vida Forefront Living TX$273,417 Chief Executive Officer $59,739 $57,727 2024
Shelby County Senior Citizens Corp TX$257,195 Secretary/tr $32,160 $31,076 2024
Hudson Senior Housing Inc MN$256,839 President/tr $68,006 $63,240 2025
Garden Terrace Commons Senior Housing MN$255,476 Executive Vice President $18,918 $18,591 2023
Stevens Senior Housing Of Ludlow Inc MA$276,929 Assistant Clerk $13,641 $11,842 2024
Guadalupe Senior Village CO$254,265 Vice President $35,660 $33,032 2024
Passumpsic View Inc VT$253,901 Executive Director $22,748 $22,772 2023
Network Housing '96 Inc OH$278,359 Ceo (Exited 3.24.25) $30,598 $31,306 2024
Loretto Properties Corporation NY$253,117 Ceo/president $27,907 $24,360 2024
Cross Lanes Unity Apartments Inc WV$279,009 President $53,483 $55,941 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted18th

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 (Dennis B Skelley) 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 212 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,151 is reasonable (approximately the 26th 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.