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PeerBasis
Compensation Comparability Determination

Your Second Family

Executive Director / CEO

EIN 275532331
OH · NTEE P75
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Megan Erskine, Executive Director / CEO ($27,900) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $350,957 $27,900
$9,26410th
$12,26525th
$26,844Median
$37,86675th
$54,70490th
$27,900This org · 59th
p10$9,264
p25$12,265
p50$26,844
p75$37,866
p90$54,704
$27,900

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Unity Aging Services Inc NY$174,480 Ceo $54,881 $46,822 2023
The Slovak Garden FL$169,495 President $12,815 $11,040 2024
Senior Companion Program Inc WI$192,267 Executive Dir. $47,500 $45,493 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $20,871 2023
Friendship Village Foundation IA$196,568 President/ce $358,763 $350,957 2025
All Together Network Inc MD$157,615 President $1,600 $1,372 2024
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $12,216 2023
Unalaska Senior Citizens AK$205,613 Program Manager $40,365 $36,436 2023
Caring Carroll Inc MD$213,516 Executive Di $64,827 $55,580 2024
Home Share MN$140,990 Ceo $10,907 $9,883 2024
Slovak American Charitable Association IL$135,660 Executive Director/secretary $30,000 $27,047 2024
Abilities At Crestview Inc FL$219,629 President/ceo $38,173 $33,858 2023
The Congregational Home Foundation KS$133,844 Ceo $173 $171 2024
Villagesokc Inc OK$221,397 Executive Di $15,600 $16,218 2023
Home For The Armenian Aged Inc NJ$221,744 Administrator $33,922 $27,775 2024
Alliance Community For Retirement Living Inc FL$131,883 Asst Tres/vp Of Finance/cfo $30,036 $26,641 2023
Resource Center Apartments Inc OH$131,814 Secretary $12,777 $12,410 2024
Smiles For Seniors Foundation CA$123,306 Director $26,049 $20,628 2024
South Mountain B'nai B'rith NJ$122,554 Chief Executive Officer $42,786 $35,032 2024
Harrison House Personal Care Home PA$232,550 Executive Vp $41,926 $38,342 2024
Mountlake Terrace Community Senior Center WA$237,138 Executive Director $76,698 $62,973 2024
Greenfield Manor Inc WI$260,032 Executive Dir. $9,600 $9,195 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 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 default59th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted41st

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 (Megan Erskine) 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 22 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,900 is reasonable (approximately the 59th 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.