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PeerBasis
Compensation Comparability Determination

Community Living Corporation

Executive Director / CEO

EIN 223091017
MA · NTEE P70Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Judith Lemoine, Executive Director / CEO ($23,870) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,193 total compensation of comparable organizations → $217,577 $23,870
$11,26310th
$21,58425th
$32,517Median
$67,64475th
$125,77590th
$23,870This org · 32nd
p10$11,263
p25$21,584
p50$32,517
p75$67,644
p90$125,775
$23,870

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 MA 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
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $152,206 2024
Guardian Angel Service MI$118,639 President $36,301 $42,799 2024
James River Apartments VA$115,728 Executive Director $15,818 $17,446 2024
Psch 78th Street Ozone Park Housing NY$119,770 Ceo $20,684 $21,349 2024
Aase Haugen Foundation Inc IA$113,108 Executive Di $20,566 $26,482 2023
29th Judicial Casa Program VA$122,260 Executive Di $43,576 $48,060 2024
Discovering Horizons CA$122,636 President & Ceo Of New Horizons $8,068 $8,193 2023
Pathfinder Homes Inc AR$111,008 Executive Director $21,642 $28,609 2023
Ltr Housing Corporation NY$125,017 President & Coo $23,348 $24,812 2023
East Bay Housing Options Inc RI$128,443 Executive Director $16,653 $18,779 2023
Fswp-gl Iv Inc PA$134,190 Ceo $28,093 $32,946 2023
Autumn Place Inc MD$99,591 President $20,272 $22,288 2023
Lewis County United Methodist Ministries WV$97,361 Director $25,200 $32,088 2023
Abilities At Briar Cliff Inc FL$139,428 President/ceo $38,173 $42,172 2023
Quaker Heights Foundation Inc OH$93,192 Chief Executive Officer $78,074 $97,247 2023
Rio Grande Children's Home Foundation TX$92,357 President & Ceo, Board Chair $190,419 $217,577 2024
Blue Water Residential Nonprofit MI$87,761 Executive Director $8,971 $10,576 2024
Providence World Ministries Inc TN$153,864 Ceo $104,312 $128,945 2023
Asi Willmar Inc MN$161,341 President/tr $65,715 $76,362 2023
Asi Clark County Inc MN$166,562 President/tr $65,715 $74,172 2024
Reseda Horizons CA$169,970 President & Ceo Of New Horizons $8,068 $8,193 2023
Guilford Adult Care Inc NC$171,665 Board Member $35,735 $43,423 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default32nd
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted50th

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 (Judith Lemoine) 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 22 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,870 is reasonable (approximately the 32nd 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.