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PeerBasis
Compensation Comparability Determination

1850 North Croskey Development

Executive Director / CEO

EIN 205575302
PA · NTEE L21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of S Mary Scullion, Executive Director / CEO ($62,690) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: S Mary Scullion — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$345 total compensation of comparable organizations → $168,007 $62,690
$6,91010th
$20,91725th
$36,235Median
$51,40575th
$65,11490th
$62,690This org · 81st
p10$6,910
p25$20,917
p50$36,235
p75$51,405
p90$65,114
$62,690

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 PA 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
Common Ground Development MA$280,360 Vice Preside $30,745 $26,910 2024
Lupine Housing Inc CA$279,929 Executive Dir. $3,602 $3,030 2024
Oaklawn Apartments Inc IN$278,851 President & Ceo $52,409 $53,831 2024
Asi Kansas City Inc MN$282,961 President/tr $68,006 $63,763 2025
Jewish Community Housing Inc OH$278,174 Assistant Treasurer Until 7/27/2022 $40,331 $42,835 2023
Pleasant Street Housing Inc ME$283,651 Executive Director $6,474 $6,151 2025
Tb Housing Development Fund Company Inc NY$276,508 Cfo $23,006 $20,847 2023
Fields Corner Housing Corporation MA$276,402 Executive Director $3,850 $3,370 2024
Leeway-putnam Housing Corporation CT$274,517 Executive Director $56,722 $51,801 2024
Naomi WA$287,698 Executive Di $70,723 $61,673 2024
Grandview Second Corporation RI$273,292 President - Trustee $83,575 $78,055 2024
Redmond Elderly Housing Association WA$288,174 President Of Ccs/chs & Ex-officio $47,074 $42,263 2023
Snhs Ashland Elderly Housing Inc NH$272,981 Treasurer $53,564 $46,931 2025
Eliza Johnson Center For The Aging TX$289,575 Chairman $1,200 $1,204 2023
Carolina Senior Living NC$269,564 President/ceo $48,900 $49,213 2024
Plazas De Merced CO$269,480 Vice President $34,402 $33,079 2023
Our Neighbors Inc NC$268,874 Executive Dir. $39,000 $38,238 2025
Snhs Elderly Housing V Inc NH$268,258 Treasurer $53,564 $46,931 2025
Lytle Trace Inc OH$293,086 Chief Executive Officer $8,517 $8,787 2024
Partnership Housing Of Southwest Alabama AL$296,079 Executive Director $30,333 $32,861 2023
Minnehaha County Supportive Housing MN$264,357 President/tr $65,715 $65,114 2023
Bethany House Of Cumberland County PA$297,673 Executive Di $50,000 $50,000 2023
Hart Residences Inc CT$263,431 Executive Di $11,320 $10,643 2023
South Lake Tahoe Supportive Housing MN$298,799 President $65,715 $65,114 2023
Plaza Del Sol Manor Inc CO$261,876 Executive Dir. $34,362 $32,092 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default81st
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted63rd

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 (S Mary Scullion) 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 200 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,690 is reasonable (approximately the 81st 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.