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PeerBasis
Compensation Comparability Determination

Butler Presbyterian Senior Housing Inc

Executive Director / CEO

EIN 251423015
PA · NTEE L210
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James B Pieffer, Executive Director / CEO ($13,200) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James B Pieffer — reported title “Director, President and Se”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,794 total compensation of comparable organizations → $168,007 $13,200
$12,66810th
$21,20225th
$27,483Median
$46,03075th
$109,35990th
$13,200This org · 15th
p10$12,668
p25$21,202
p50$27,483
p75$46,030
p90$109,359
$13,200

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
Garden City Neighbors Inc MT$0 Executive Di $3,614 $3,794 2024
Judson Terrace Homes Inc CA$0 Chief Executive Officer $40,383 $33,964 2024
Beyond Housing Gp Inc MO$0 President $8,454 $8,721 2024
Arlington Voa Living Center Inc VA$0 President $183,373 $168,007 2025
16 Dutch Housing Development Fund NY$0 President & Ceo $26,873 $23,652 2024
Harbor Side Apartments Housing NY$0 Ceo $25,719 $22,636 2024
Mid-south Housing Foundation MS$0 President $77,500 $84,072 2024
Tcb Holdings Inc MA$0 Treasurer, Director $45,315 $39,662 2024
The Hamilton Housing Development NY$0 Secretary/treasurer $28,601 $25,172 2024
Tg 303 Inc TX$0 Executive Director $29,794 $29,028 2024
Center Presbyterian Senior Housing Inc PA$0 Director, President And Se $13,200 $13,200 2023
Acmh East 144th Street Housing NY$0 Executive Vp & Ceo $114,621 $103,862 2023
Housing Works 454 Lexington Avenue NY$0 Secretary $27,348 $24,781 2023
Geel Webster Avenue Housing Development Fund NY$0 Secretary & Executive Director $28,625 $25,938 2023
Rhg Management Services Inc GA$0 Ceo/director $43,792 $44,154 2023
Bridge 202 Apartments NY$0 Ceo $18,651 $16,900 2023
Find Inc VA$0 Executive Director $13,537 $13,107 2023
Lea County Good Samaritan Housing Inc SD$0 President & Ceo $143,523 $158,836 2023
Two Bridges-settlement Housing Corp NY$0 President $38,386 $34,783 2023
Midpen Community Land Trust CA$0 Cfo/assistant Secretary $59,660 $51,659 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 default15th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (James B Pieffer) 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 20 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,200 is reasonable (approximately the 15th 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.