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PeerBasis
Compensation Comparability Determination

Hill View Retirement Center

Executive Director / CEO

EIN 311068742
OH · NTEE P75Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Angel, Executive Director / CEO ($215,410) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Timothy Angel — reported title “EXEC VP/ PRESIDENT AND CEO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,368 total compensation of comparable organizations → $426,621 $215,410
$26,46410th
$95,42725th
$157,327Median
$204,01275th
$257,27090th
$215,410This org · 79th
p10$26,464
p25$95,427
p50$157,327
p75$204,012
p90$257,270
$215,410

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
Stanley Total Living Center Inc NC$15,415,366 Administrato $171,293 $167,106 2024
Evangelical Manor PA$15,352,707 Executive Director $210,015 $203,578 2023
United Methodist Homes & Services IL$15,490,127 President & Ceo $7,029 $6,524 2024
Parkway Village Inc AR$15,209,624 Executive Director $191,646 $203,388 2024
Wesley Glen Inc OH$15,659,666 Ceo/ President $414,381 $426,621 2023
🔒 116 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default79th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted56th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 121-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.