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PeerBasis
Compensation Comparability Determination

Eskaton Fountainwood Lodge

Executive Director / CEO

EIN 275246432
CA · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheri Peifer, Executive Director / CEO ($55,853) against every comparable organization that fit the selection criteria — 12 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

12 organizations qualified on sector, size, and geography 12 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,682 total compensation of comparable organizations → $207,961 $55,853
$8,17910th
$22,00725th
$32,056Median
$121,83975th
$198,66790th
$55,853This org · 58th
p10$8,179
p25$22,007
p50$32,056
p75$121,839
p90$198,667
$55,853

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
Ecothrive Housing WA$1,378 Executive Director $24,675 $25,584 2024
Arlington Good Samaritan SD$1,365 President & Ceo $143,523 $188,854 2023
New Chauncey Housing Incorporated IN$1,312 Executive Di $81,473 $99,500 2024
Buckner Fhc-bachman Lake TX$1,260 President & Ceo, Board Chair $174,369 $207,961 2023
Communities Empowering People Together GA$1,200 Secretary $3,071 $3,682 2023
Aguila Inc NY$1,162 Plan Administrator $68,888 $70,231 2025
Light Of Life Support Corporation 2 PA$1,715 Executive Director $20,427 $24,287 2023
Florida Voa Elderly Housing Inc VA$1,716 President $183,373 $199,757 2025
City Heights Senior Housing Corporation CA$1,728 President & Ceo $39,546 $38,527 2025
Eddy Street Inc CA$2,000 Ceo $20,348 $20,949 2023
Ellis Street Inc CA$2,085 Ceo $6,760 $6,760 2024
Suncoast Sustainable Corporation FL$2,122 President/ceo $20,552 $22,359 2024

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 default58th
Total compensation (D + F), as reported (no adjustments)58th
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 (Sheri Peifer) 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 12 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,853 is reasonable (approximately the 58th 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.