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PeerBasis
Compensation Comparability Determination

The Congregational Home Foundation

Executive Director / CEO

EIN 237067253
KS · NTEE P75Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Blubaugh, Executive Director / CEO ($173) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,385 total compensation of comparable organizations → $354,238 $173
$11,15310th
$14,40225th
$27,010Median
$30,60575th
$46,58990th
$173This org · 0th
p10$11,153
p25$14,402
p50$27,010
p75$30,605
p90$46,589
$173

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 KS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Slovak American Charitable AssociationIL $135,660$27,300 990
Alliance Community For Retirement Living IncFL $131,883$26,890 990
Resource Center Apartments IncOH $131,814$12,526 990
Home ShareMN $140,990$9,976 990
Smiles For Seniors FoundationCA $123,306$20,821 990
South Mountain B'nai B'rithNJ $122,554$35,360 990
The Kremer Home IncOH $152,097$12,330 990
All Together Network IncMD $157,615$1,385 990
Bloomfield HillsCA $158,545$21,066 990
Spf-iiidixIL $104,430$29,020 990
Hibernian House Of New Mexico IncNM $101,163$15,027 990
The Slovak GardenFL $169,495$27,130 990
Unity Aging Services IncNY $174,480$47,260 990
Your Second FamilyOH $177,452$28,161 990
Senior Companion Program IncWI $192,267$45,918 990
Friendship Village FoundationIA $196,568$354,238 990

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 KS 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
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 (Mary Blubaugh) 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 16 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $173 is reasonable (approximately the 0th 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.