Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Greencastle Of Allerton

Executive Director / CEO

EIN 271954463
IL · NTEE L21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ralph Gaines, Executive Director / CEO ($50,615) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ralph Gaines — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$79 total compensation of comparable organizations → $176,095 $50,615
$7,31510th
$21,46625th
$37,967Median
$54,69975th
$73,83890th
$50,615This org · 70th
p10$7,315
p25$21,466
p50$37,967
p75$54,699
p90$73,838
$50,615

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 IL 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
Mike Foyes Homes Inc WA$301,198 President $22,967 $20,916 2024
South Lake Tahoe Supportive Housing MN$298,799 President $65,715 $68,000 2023
Bethany House Of Cumberland County PA$297,673 Executive Di $50,000 $52,216 2023
Partnership Housing Of Southwest Alabama AL$296,079 Executive Director $30,333 $34,317 2023
Exhale Women's Fellowship NJ$308,865 Executive Di $19,200 $17,952 2023
Lytle Trace Inc OH$293,086 Chief Executive Officer $8,517 $9,176 2024
Spiti Housing Development Fund NY$309,417 Executive Director $24,759 $22,757 2024
River Grove Retirement Community Inc MI$310,149 President & Ceo $31,878 $34,458 2023
Tg 301 Inc TX$311,505 Executive Director $20,876 $21,869 2023
Keystone Development Inc TN$312,151 Executive Director $24,097 $25,764 2024
Independent Living Horizons Eight Inc GA$312,750 President/ceo $21,151 $22,271 2023
Eliza Johnson Center For The Aging TX$289,575 Chairman $1,200 $1,257 2023
Roxbury Development Corporation MA$313,126 Director $4,247 $3,882 2024
Lancaster Housing Development Fund NY$313,548 Board Member/board President $25,080 $23,733 2023
Wider Path Home Foundation RI$313,582 Director (Jan-july); President (July-dec) $46,354 $45,211 2024
Snhs North Berwick Elderly Housing Inc NH$314,200 Treasurer $53,564 $49,011 2025
Redmond Elderly Housing Association WA$288,174 President Of Ccs/chs & Ex-officio $47,074 $44,135 2023
Naomi WA$287,698 Executive Di $70,723 $64,406 2024
Culver City Rotary Plaza Inc CA$315,455 President/ceo $68,128 $59,839 2024
Pleasant Street Housing Inc ME$283,651 Executive Director $6,474 $6,424 2025
Asi Kansas City Inc MN$282,961 President/tr $68,006 $66,590 2025
Los Robles Apartments Inc CA$319,840 Secretary $52,496 $46,109 2024
1850 North Croskey Development PA$280,632 President $62,690 $65,469 2023
Common Ground Development MA$280,360 Vice Preside $30,745 $28,102 2024
Alpha Properties Inc IN$322,189 Executive Director $1,800 $1,931 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default70th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted68th

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 (Ralph Gaines) 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 197 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,615 is reasonable (approximately the 70th 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.