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PeerBasis
Compensation Comparability Determination

Westfield Residence Inc

Executive Director / CEO

EIN 274419571
CA · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Limtiaco, Executive Director / CEO ($2,450) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lisa Limtiaco — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$884 total compensation of comparable organizations → $113,237 $2,450
$13,59810th
$30,16125th
$52,301Median
$75,12475th
$86,48390th
$2,450This org · 2nd
p10$13,598
p25$30,161
p50$52,301
p75$75,124
p90$86,483
$2,450

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 CA 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
Dress For Success Billings Inc MT$190,236 Executive Director $47,167 $58,880 2024
Community Access Naperville Inc IL$190,504 President $1,305 $1,486 2024
Hannah And Friends Inc IN$187,260 Secretary, Director Of Ope $18,545 $23,317 2023
Coleman Road Supportive Housing Inc MN$192,374 President/tr $65,715 $77,419 2023
Helping Hands Of Yuma AZ$193,285 Executive Director $65,322 $74,901 2023
Homes For Laurel Inc MD$184,441 Vice President & Director $27,109 $29,351 2024
Hope Reins In Texas Inc TX$194,211 Director $20,300 $23,516 2024
Laura Mahoney Autism And Epilepsy NH$183,743 Executive Director $34,614 $38,106 2023
Lowell Terrace Corp CO$194,511 Board President & Ceo Of Mhcd $24,467 $27,972 2023
Nonprofitconnect Inc NJ$182,966 Executive Director $83,703 $86,547 2024
Promoting Responsible Independence In Daily Endeavors Inc CA$195,145 President $30,000 $30,000 2024
Professional Student Government MN$195,627 Secretary Of Grants, President $5,200 $5,950 2024
Pettaway Pursuit Foundation PA$182,330 Executive Director/president $66,401 $76,685 2024
Hawaii Coalition Against Sexual Assault HI$181,460 Executive Director $52,500 $56,042 2023
Lighthouse Recovery Services Inc KY$197,001 Director $34,113 $43,698 2023
The Whatcom Dream WA$180,029 Executive Director $54,820 $58,518 2023
Dentists Who Care Inc TX$198,497 Executive Director $65,000 $75,298 2024
Surayya Anne Foundation Inc OK$199,279 Executive Director $49,000 $64,330 2023
Camp Bluebird Of West Michigan MI$178,194 Executive Dir. $60,030 $73,875 2023
Surpassing Grace TX$201,340 Executive Director Board Chair $28,000 $32,436 2024
Roots To Wings Inc NE$175,893 Executive Director $49,104 $61,163 2024
North Carolina Statewide Independent NC$202,255 Executive Director $71,308 $85,327 2024
The Shepherds Center Of Fairfax-burke VA$175,121 Executive Dir. $43,471 $48,608 2024
Indian Council Of The Elderly Inc WI$203,080 Prog Coordinator $36,320 $43,927 2024
Unbridled Change VA$203,658 Exec Dir/pre $40,000 $46,047 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default2nd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted2nd

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 (Lisa Limtiaco) 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 174 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,450 is reasonable (approximately the 2nd 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.