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

Resource Center Apartments Inc

Executive Director / CEO

EIN 311307922
OH · NTEE P75Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kelly Rigger, Executive Director / CEO ($12,777) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $361,323 $12,777
$3,58410th
$11,06825th
$24,457Median
$31,21875th
$47,52190th
$12,777This org · 38th
p10$3,584
p25$11,068
p50$24,457
p75$31,218
p90$47,521
$12,777

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
Alliance Community For Retirement Living Inc FL$131,883 Asst Tres/vp Of Finance/cfo $30,036 $27,427 2023
The Congregational Home Foundation KS$133,844 Ceo $173 $176 2024
Slovak American Charitable Association IL$135,660 Executive Director/secretary $30,000 $27,846 2024
Smiles For Seniors Foundation CA$123,306 Director $26,049 $21,237 2024
Home Share MN$140,990 Ceo $10,907 $10,175 2024
South Mountain B'nai B'rith NJ$122,554 Chief Executive Officer $42,786 $36,068 2024
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $12,577 2023
All Together Network Inc MD$157,615 President $1,600 $1,412 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $21,487 2023
Spf-iiidix IL$104,430 President/ceo $30,975 $29,601 2023
Hibernian House Of New Mexico Inc NM$101,163 President $5,505 $5,756 2023
The Slovak Garden FL$169,495 President $12,815 $11,366 2024
Unity Aging Services Inc NY$174,480 Ceo $54,881 $48,205 2023
Your Second Family OH$177,452 Caregiver $27,900 $28,724 2023
Senior Companion Program Inc WI$192,267 Executive Dir. $47,500 $46,837 2024
Friendship Village Foundation IA$196,568 President/ce $358,763 $361,323 2025

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 default38th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
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:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Kelly Rigger) 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 16 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,777 is reasonable (approximately the 38th 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.