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PeerBasis
Compensation Comparability Determination

Special Residential Opportunitiesinc

Executive Director / CEO

EIN 222348184
NY · NTEE P73I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darrell Whitbeck, Executive Director / CEO ($39,934) 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 61st percentile of comparable organizationswithin the typical range

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

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

$1,399 total compensation of comparable organizations → $151,763 $39,934
$9,33610th
$17,64625th
$28,131Median
$54,07675th
$73,63790th
$39,934This org · 61st
p10$9,336
p25$17,646
p50$28,131
p75$54,076
p90$73,637
$39,934

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 NY 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
Greater Chattanooga Christian Services Inc TN$253,028 Administrator $21,240 $24,707 2024
Lto Ventures TX$254,198 President & Ceo $113,000 $128,786 2023
Springwood Estates Inc FL$250,432 President And Ceo $13,187 $13,709 2024
Transitional Housing Inc IL$256,265 Chief Executive Officer $29,764 $33,339 2023
Hilo Arc Housing Corporation No 1 HI$258,592 President And Ceo $7,224 $7,369 2023
Help Housing For The Disabled Inc OH$258,792 President/ceo $38,166 $44,735 2024
Welcome Home Housing Inc CA$242,300 Executive Dir. $43,833 $43,124 2023
Project Hope Inc WI$236,994 Personal Care Worker $18,145 $22,476 2022
North Square Gateway Terrace Inc CT$236,137 President $13,943 $14,467 2024
Ashland County Residential Services OH$229,128 Operations M $7,589 $9,158 2023
United Cerebral Palsy Group Homes Inc FL$228,719 President & Ceo $30,973 $32,200 2024
Fairhaven Ministry Of Faith Hope & Love LA$224,626 Director $19,800 $24,128 2024
Renewed Treasures Ministries MO$224,288 President $24,000 $28,131 2024
Fayette Hills Unity Inc WV$222,161 President $53,483 $64,084 2024
A Seat At The Table MO$287,838 Executive Director/board Director $44,792 $52,501 2024
Sioux Residential Services Inc SD$217,138 Lifescape Ceo $41,730 $49,652 2025
Life Concepts Group Home Ii Inc FL$215,823 Chief Executive Officer $24,427 $26,145 2023
Attention Home Inc FL$215,483 President $75,000 $77,971 2024
North Willows Inc MS$212,441 Secretary/exec Director $19,696 $24,276 2024
Amoskeag Residences Inc NH$211,636 Board Member/ceo $24,023 $24,548 2024
Duval Association For Residential Care FL$293,710 Executive Director $2,500 $2,599 2024
United Church Home Society Inc NY$211,411 Executive Director $89,466 $89,466 2024
Jawonio Residential Opportunities Ii Inc NY$293,969 Chief Executive Officer $72,553 $72,553 2024
Forest Acres Inc IA$211,203 Top Management Official $19,545 $24,382 2023
Radnor A Better Chance Inc PA$300,311 Executive Director $41,779 $46,107 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2024 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 NY 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 default61st
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted71st

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 (Darrell Whitbeck) 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 $39,934 is reasonable (approximately the 61st 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.