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PeerBasis
Compensation Comparability Determination

Lillian Holliday Residence Corporation

Executive Director / CEO

EIN 232715238
PA · NTEE L210
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joseph Martz, Executive Director / CEO ($55,952) against every comparable organization that fit the selection criteria — 175 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: Joseph Martz — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$269 total compensation of comparable organizations → $284,340 $55,952
$8,65110th
$12,95325th
$24,685Median
$50,43475th
$64,27990th
$55,952This org · 81st
p10$8,651
p25$12,953
p50$24,685
p75$50,434
p90$64,279
$55,952

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
Csp Kehillah Housing OR$113,564 Ceo $29,228 $27,218 2023
Vesta Charles Inc MD$113,884 President $21,417 $19,503 2024
Interfaith Development CA$112,824 President $12,848 $10,806 2024
Yes Housing Of Arizona Inc NM$114,384 President/ceo $79,092 $82,857 2024
Bridge Point Senior Village Inc OH$114,933 Executive Director $6,211 $6,597 2023
Ouabache Village Inc IN$111,556 President $44,374 $45,579 2024
Crider Center Choices Inc MO$111,128 Executive Director $81,956 $84,548 2024
Rose-arc Housing Inc RI$116,367 Chief Executive Officer $223,152 $203,041 2025
Hope Werner Housing Inc MD$110,309 President $11,364 $10,654 2023
Little Rock Supportive Housing Inc MN$117,216 President/tr $68,006 $63,763 2025
Thomaston Meadows Inc OH$117,348 President $87,539 $90,308 2024
Urban League Of Rochester Economic NY$117,495 President/ceo $36,309 $31,957 2024
Cardinal's Peak Inc OH$117,591 President $9,146 $9,436 2024
Pine Street Inn Housing Ii Inc MA$117,877 Director $31,580 $27,641 2024
Five Star Development Corporation AL$118,715 President/ceo $53,238 $54,576 2025
Abilities At San Juan Inc FL$107,829 President/ceo $38,173 $35,960 2023
Augusta Affordable Housing Corporation GA$107,537 Secretary-treasurer $46,144 $45,191 2024
Independent Living Services Of AR$119,423 Executive Director $11,276 $12,345 2024
Gracemont House Inc TX$107,130 Secretary/treasurer $17,946 $17,034 2025
Cypress Homes Hdfc NY$120,019 Ceo $25,826 $22,730 2024
Ocl Properties X Inc NY$120,273 Chief Financial Officer $73,290 $64,505 2024
Hbhci Hud 1 Inc FL$120,352 Vice President $68,495 $61,058 2025
Bridgewell Lynn Housing Corporation MA$106,456 Ceo $21,300 $19,194 2023
Spruce Place Inc OR$120,445 Executive Di $21,046 $18,545 2025
Guide Nashville Homes Inc MD$105,857 President $20,272 $19,005 2023

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)81st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Joseph Martz) 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 175 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,952 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.