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PeerBasis
Compensation Comparability Determination

St Patrick Homes Inc

Executive Director / CEO

EIN 201956764
MD · NTEE P73
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Divina Garay, Executive Director / CEO ($122,291) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$30 total compensation of comparable organizations → $267,308 $122,291
$13,33310th
$25,57725th
$43,238Median
$63,12175th
$84,60790th
$122,291This org · 94th
p10$13,333
p25$25,577
p50$43,238
p75$63,121
p90$84,607
$122,291

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.

OrganizationStateTotal revenueTotal compSource
Hogar Forjadores De Esperanza IncPR $346,552$31,200 990
Helpers Community IncCA $353,675$146,685 990
The Marc FoundationAZ $327,536$49,260 990
Sarahs HouseCA $325,954$67,942 990
Domicilia IncMA $370,853$19,305 990
Women In Community Services IncNE $372,779$37,572 990
Tasks Unlimited LodgesMN $376,585$12,123 990
Prince Marks PlacePA $377,724$52,267 990
Family Choices IncGA $382,800$29,897 990
Progressive Housing Of Putnam CountyFL $383,551$13,353 990
Wfeh IncorporatedNC $308,369$17,056 990
Arbor Court IncCA $307,715$41,086 990
Angel Safe Haven IncFL $390,823$13,899 990
Community Alliance Residential ServicesNE $392,537$44,266 990
Radnor A Better Chance IncPA $300,311$44,564 990
Hershey HousingWA $400,527$78,338 990
Jawonio Residential Opportunities Ii IncNY $293,969$70,126 990
Duval Association For Residential CareFL $293,710$2,512 990
A Seat At The TableMO $287,838$50,745 990
Help - Six Chimneys IncOH $415,559$43,238 990
The Philomena House CorpMN $434,903$49,343 990
Your Child's Place IncPA $435,070$30 990
Help Housing For The Disabled IncOH $258,792$43,238 990
Hilo Arc Housing Corporation No 1HI $258,592$7,122 990
Transitional Housing IncIL $256,265$33,789 990

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 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted59th

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 (Divina Garay) 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 49 similarly situated organizations (Same NTEE sector (P73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,291 is reasonable (approximately the 94th 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.