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PeerBasis
Compensation Comparability Determination

Ide Center Apartments Ii Inc

Executive Director / CEO

EIN 341824354
OH · NTEE P80
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey De Lay, Executive Director / CEO ($18,970) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeffrey De Lay — reported title “CEO/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$700 total compensation of comparable organizations → $155,849 $18,970
$10,29010th
$24,45025th
$43,899Median
$59,62875th
$68,53690th
$18,970This org · 20th
p10$10,290
p25$24,450
p50$43,899
p75$59,628
p90$68,536
$18,970

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
Universal City Supportive Housing MN$171,303 President/tr $68,006 $60,036 2025
Volunteer Caregivers Program NY$174,381 Executive Director $75,000 $62,151 2024
Hope House DC$170,608 Ex Executive Director $80,534 $64,809 2024
The Shepherds Center Of Fairfax-burke VA$175,121 Executive Dir. $43,471 $38,492 2024
Roots To Wings Inc NE$175,893 Executive Director $49,104 $48,434 2024
Payee Plus OH$167,580 Executive Director $60,637 $58,897 2024
Fostering Life-changing Opportunities MO$167,579 Executive Director $30,228 $30,228 2023
Camp Bluebird Of West Michigan MI$178,194 Executive Dir. $60,030 $58,501 2023
Achieve Inc CO$166,539 Executive Di $31,250 $27,479 2024
Community Outreach Network Services Inc IN$166,238 Ceo $9,874 $9,549 2024
Silverton Area Seniors Inc OR$165,708 Executive Dir. $51,832 $45,446 2023
The Whatcom Dream WA$180,029 Executive Director $54,820 $46,340 2023
Hands Producing Hope Incorporated LA$164,078 President And Executive Di $693 $700 2024
Juniper House Inc MA$163,950 President $19,712 $16,244 2024
Hawaii Coalition Against Sexual Assault HI$181,460 Executive Director $52,500 $44,378 2023
Pettaway Pursuit Foundation PA$182,330 Executive Director/president $66,401 $60,725 2024
Nonprofitconnect Inc NJ$182,966 Executive Director $83,703 $68,536 2024
Laura Mahoney Autism And Epilepsy NH$183,743 Executive Director $34,614 $30,176 2023
Barre Area Senior Center Inc VT$161,165 Director $51,480 $46,293 2025
Unfaulted Corporation TX$161,145 Chief Execut $42,230 $38,739 2024
Homes For Laurel Inc MD$184,441 Vice President & Director $27,109 $23,242 2024
Academy For Grassroots Organizations CA$159,606 President & Ceo $80,624 $63,845 2024
Gods Heart Ministry CA$159,130 Director $18,175 $14,818 2023
Meridian Place Development OH$159,011 Ceo $5,477 $5,477 2023
Hannah And Friends Inc IN$187,260 Secretary, Director Of Ope $18,545 $18,465 2023

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 default20th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Jeffrey De Lay) 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 151 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,970 is reasonable (approximately the 20th 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.