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PeerBasis
Compensation Comparability Determination

Elim Senior Housing Inc

Executive Director / CEO

EIN 264765403
OH · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leah F Evans, Executive Director / CEO ($24,254) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$77 total compensation of comparable organizations → $102,308 $24,254
$3,93410th
$10,36925th
$22,739Median
$39,51575th
$61,30790th
$24,254This org · 51st
p10$3,934
p25$10,369
p50$22,739
p75$39,515
p90$61,307
$24,254

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

OrganizationStateTotal revenueTotal compSource
Tau Crossing Housing Corporation IiWI $95,454$8,196 990
Mckee Street Apartments IncMO $93,336$12,567 990
Senior Homes Of ColoradoCO $92,951$65,741 990
Lss Housing Mill Road IncWI $98,272$40,115 990
Mohn Street Accessible HousingincPA $92,206$34,720 990
North Street Elderly Housing CorporationCT $98,650$14,717 990
Wren's Way IncOH $99,006$17,789 990
Faith Residence Apartments IncMN $91,636$19,967 990
The Village At Providence Point IncMD $99,216$27,446 990
Richardville Apartments IncIN $99,724$66,984 990
Manor Care Of Tacoma Wa AssociationOH $90,124$14,012 990
Project Share Iv IncNY $101,194$61,980 990
Mjf Housing No 3 IncWI $101,244$20,671 990
Arc Apartments IncNY $88,907$61,167 990
Northland Lutheran Affordable Living ForMI $103,048$22,739 990
Booth Manor-columbus IncIN $105,877$30,512 990
Jones Manor On The SoundNY $83,605$10,540 990
Abilities At San Juan Ii IncFL $83,482$34,858 990
Vesta Pelden IncMD $107,327$18,905 990
Nassau Senior Housing DevelopmentNY $107,794$9,956 990
Bethany IncMI $108,731$1,462 990
Egida Del Policia IncPR $109,598$15,443 990
Lutheran Development CorporationOH $80,205$54,426 990
Lss Housing Eau Claire IncWI $79,474$40,115 990
Oak View Apartments IncMN $111,623$29,439 990

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 OH 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 default51st
Total compensation (D + F), as reported (no adjustments)51st
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 (Leah F Evans) 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 51 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,254 is reasonable (approximately the 51st 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.