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PeerBasis
Compensation Comparability Determination

Castle Shannon Presbyterian Senior

Executive Director / CEO

EIN 311587456
PA · NTEE L210
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James B Pieffer, Executive Director / CEO ($37,604) against every comparable organization that fit the selection criteria — 211 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: James B Pieffer — reported title “Director and President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

211 organizations qualified on sector, size, and geography 211 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $292,739 $37,604
$9,71410th
$19,09425th
$36,474Median
$65,11475th
$67,03790th
$37,604This org · 53rd
p10$9,714
p25$19,094
p50$36,474
p75$65,114
p90$67,037
$37,604

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 PA 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
Hbhci Hud 8 Inc FL$157,036 Vice President $68,495 $62,861 2025
Lambs Residence Number Iii Inc IL$158,147 President $6,481 $6,578 2023
Burbank Accessible Apt Corp CA$158,575 Chief Executive Officer $61,000 $54,380 2023
Happiness House Apartments Housing NY$154,586 President $39,934 $36,186 2024
Ridge Point Non-profit Housing CA$153,915 Ceo/president $83,231 $72,069 2024
Thomas Patrick Maroney Unity WV$159,597 President $53,483 $58,069 2024
Exmore Supportive Housing Inc MN$153,346 President/tr $65,715 $65,114 2024
Palacio Del Sol Ii Inc TX$152,437 President Ceo $4,682 $4,696 2024
Mhc Homes Inc CT$152,353 President/ce $37,326 $36,131 2023
Birmingham Green Adult Disability VA$152,084 Ceo $22,608 $22,536 2023
Canticle Place Inc CO$152,051 President $12,045 $11,582 2024
Chase Housing Corporation NY$152,036 President & Ceo $27,698 $25,098 2024
Maine Supportive Housing Inc MN$161,506 President/tr $68,006 $65,647 2025
Idaho Friends Retirement Homes Inc ID$161,648 Secretarymanager $16,879 $18,005 2024
Specialized Housing Vii Inc OR$151,080 Executive Di $11,111 $10,652 2023
Olympic Housing Trust WA$149,775 President $300 $277 2023
Commonwealth Agency Inc ID$149,757 Vice President $12,000 $13,179 2023
Sartell Supportive Housing Inc MN$149,553 President/tr $68,006 $65,647 2025
Monroe-union County Community NC$164,274 Executive Director $50,077 $51,886 2024
Asi - Reno Inc MN$164,666 President/tr $65,715 $67,037 2023
Westerly Courts Inc RI$148,546 President $52,490 $51,962 2023
Virginia Avenue Apartments Inc KY$148,370 Cfo $46,218 $49,793 2024
Brookings Senior Housing Inc SD$148,365 President $65,715 $72,727 2024
Asi Longmont Inc MN$148,014 President/tr $68,006 $65,647 2025
Diamond Sunrise 2 Corporation CO$165,814 President $25,195 $24,941 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted73rd

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 (James B Pieffer) 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 211 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,604 is reasonable (approximately the 53rd 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.