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PeerBasis
Compensation Comparability Determination

Charles County Nursing & Rehabilitation

Executive Director / CEO

EIN 201666771
MD · NTEE L11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joyce Riggs, Executive Director / CEO ($10,245) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joyce Riggs — reported title “President, Foundation”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,879 total compensation of comparable organizations → $159,849 $10,245
$5,68210th
$9,64025th
$12,275Median
$42,14275th
$94,59190th
$10,245This org · 35th
p10$5,682
p25$9,640
p50$12,275
p75$42,142
p90$94,591
$10,245

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 MD 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
Dow Rummel Community Enhancement SD$108,743 Ceo $8,052 $9,233 2024
Uhab Housing Development Fund NY$110,282 President Thru March 2023 $5,487 $5,303 2023
Rhf Holdings Group Inc CA$110,743 President/ceo $68,128 $61,119 2024
Memphis Union Mission Support TN$101,257 President $11,240 $12,275 2024
The Maples Housing Corporation MO$100,810 Executive Director $9,171 $10,092 2024
Poplar Place Housing Corporation MO$114,571 President And Ceo, Freeman Health System / Director $38,297 $42,142 2024
New Community Shelter Foundation Inc WI$98,299 Treasurer/secretary $9,120 $9,640 2025
Bethany Lutheran Foundation Inc SD$97,105 Ceo/bethany Lutheran Home $10,017 $11,486 2024
Deaconess Abundant Life Communities MA$96,832 Ceo/president $31,641 $29,540 2024
Mercy Housing Franciscan Campus Inc CO$120,529 President $29,805 $29,692 2024
Grf 9812 Lockport Road Inc NY$85,457 Chief Financial Officer $6,321 $5,935 2024
Northport Movin' Out Inc WI$84,384 Ceo $18,932 $20,542 2024
Cplc Health Inc AZ$132,435 Chairman $71,144 $73,185 2023
Hhp Capital Inc CA$80,023 President $4,200 $3,879 2023
Nmhc Research Foundation DC$134,571 President $170,301 $159,849 2023
Housing Forward-ma Inc MA$79,000 Executive Di $12,000 $11,204 2024
Ed Farmer Foundation TX$160,402 Trustee $121,915 $126,701 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default35th
Total compensation (D + F), as reported (no adjustments)41st
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 (Joyce Riggs) 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 17 similarly situated organizations (Same NTEE sector (L11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,245 is reasonable (approximately the 35th 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.