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PeerBasis
Compensation Comparability Determination

Friendship Senior Options Foundation Nfp

Executive Director / CEO

EIN 201630044
IL · NTEE L11
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Flynn, Executive Director / CEO ($24,360) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9 total compensation of comparable organizations → $247,982 $24,360
$7,21610th
$11,85225th
$24,373Median
$53,81975th
$89,13290th
$24,360This org · 48th
p10$7,216
p25$11,852
p50$24,373
p75$53,819
p90$89,132
$24,360

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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Partnership Housing IncCA $34,591$10,947 990
Southwest Neighborhood Housing CorpCO $34,711$8,715 990
Gbc IncOR $34,164$10,587 990
Hba Charitable & EducationalMI $34,044$7,381 990
Alaw Ogden Gardens IncPA $33,948$792 990
Pch Homes IncNJ $33,783$35,243 990
Somersworth Community DevelopmentNH $33,722$9 990
Mosaic Housing Corp ViiiNE $35,443$29,425 990
Fswp-gl V IncPA $33,611$29,338 990
Neighborhood Housing Services OfPA $33,483$26,133 990
Creative Housing Inc IxOH $35,583$9,708 990
Fellowship Realty Corp Of Massachusetts IncRI $35,635$45,653 990
Construction Specifications InstituteTN $33,260$60,496 990
Center For Housing ResourcesTX $33,160$87,534 990
Fcs Community Finance IncGA $36,024$33,339 990
Miracleplace Pasco Initiative IncFL $32,864$19,270 990
Bridge Impact CapitalCA $32,684$105,630 990
Dreamkey Partners Mortgage IncNC $32,610$42,473 990
Rotary Valley IncCA $32,377$105,630 990
Shenandoah Housing CorporationVA $32,294$21,508 990
Sherman Oaks Services CorporationCA $32,208$19,820 990
Southstar Deborah HouseIL $37,042$9,503 990
Bridge Community Residence IncNY $37,102$17,649 990
Housing Works 220 Hull HousingNY $37,220$25,879 990
Lifetime Housing Development CorporationNY $31,753$17,489 990

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 IL 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 default48th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (Michael Flynn) 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 130 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,360 is reasonable (approximately the 48th 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). 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.