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PeerBasis
Compensation Comparability Determination

Erie Dawn Inc

Executive Director / CEO

EIN 251789708
PA · NTEE L30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susanne Kuligowski, Executive Director / CEO ($85,227) against every comparable organization that fit the selection criteria — 1235 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susanne Kuligowski — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,235 organizations qualified on sector, size, and geography 1,235 within the band form the benchmarked peer set.

Distribution of comparable compensation

$78 total compensation of comparable organizations → $606,158 $85,227
$9,98910th
$22,77925th
$44,386Median
$65,99775th
$89,38990th
$85,227This org · 88th
p10$9,989
p25$22,779
p50$44,386
p75$65,997
p90$89,389
$85,227

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
Caring Plus Home Services Inc FL$373,773 Director $101,000 $95,145 2024
Casa De Merced CO$374,114 Vice President $34,402 $34,056 2023
Uc Independent Inc CA$374,336 President $43,669 $38,930 2023
Harry S Truman Community MO$373,077 Executive Di $76,761 $79,425 2025
United Church Residences Of Winder Georgia Inc OH$374,657 Treasurer $50,772 $53,925 2024
123 Crawford Street Inc MA$372,992 Cfo $1,616 $1,456 2024
Fulton Gardens Corporation TX$372,955 President $13,180 $13,221 2024
Riverview St Mary's Inc CO$374,803 Director $34,463 $34,116 2023
The Southern California Housing CA$372,480 Executive Vp $13,750 $11,906 2024
Home Trust Of Skagit WA$372,472 Executive Dir. $70,000 $62,845 2024
Incommon Housing Development Corporation NE$375,408 Project Manager $98,214 $105,928 2024
Worthington Christian Village Colony In OH$372,029 Ceo / Exec Dir $9,685 $10,286 2024
Ws Housing Development Fund Co Inc NY$371,966 Board Member/president & Treasurer $25,080 $22,726 2024
Mhc Chula Vista Non-profit Housing Inc AZ$371,790 Executive Director $17,621 $16,994 2024
Oswego Housing Development Council Inc NY$375,888 Excutive Director $50,000 $46,645 2023
Saxonburg Presbyterian Senior Housing I PA$376,015 Director And President $37,604 $37,604 2024
The Salvation Army Puyallup Residences Inc CA$376,169 President $32,694 $29,146 2023
Nazareth Housing Development Corp OH$376,175 Executive Di $61,000 $64,788 2024
Nairobi Housing Inc CA$376,230 Evp/cfo $120,262 $104,135 2024
Cortland Housing Assistance Council NY$371,424 Executive Dir. $51,796 $46,934 2024
Pacific Housing Oahu Corporation - HI$371,369 Assistant Secretary / Auth $12,712 $11,749 2023
Tri-county Senior Citizens & Housing Inc CO$371,142 Executive Dir. $40,565 $39,005 2024
Syracuse Ymca Senior Citizen Housing NY$370,973 Secretary $28,992 $26,271 2024
Gregene Housing Development NY$376,891 Executive Di $7,170 $6,689 2023
Asi Homes Inc MN$370,749 President/tr $65,715 $67,037 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 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 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted37th

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 (Susanne Kuligowski) 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 1235 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,227 is reasonable (approximately the 88th 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.