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PeerBasis
Compensation Comparability Determination

Dekalb Area Retirement Center

Executive Director / CEO

EIN 362875303
IL · NTEE P750
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Stephen Cichy, Executive Director / CEO ($231,461) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen Cichy — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,478 total compensation of comparable organizations → $1,486,923 $231,461
$30,33010th
$121,31625th
$174,013Median
$240,55275th
$327,48990th
$231,461This org · 73rd
p10$30,330
p25$121,316
p50$174,013
p75$240,552
p90$327,489
$231,461

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 IL 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
The Third And Oak Corporation Dba KY$16,692,758 Chief Executive Officer (Thru 8.9.24) $138,275 $142,991 2025
Friendship Community PA$16,959,240 Ceo $132,047 $130,101 2024
Florida Presbyterian Homes Inc FL$16,987,701 Chief Executive Officer/ed $262,157 $250,506 2023
Calvary Fellowship Homes Inc PA$17,000,461 President & Ceo $244,128 $240,529 2024
Morningstar Senior Living Inc PA$17,037,092 President And Ceo (Retired 9/30/23) $391,148 $396,764 2023
🔒 125 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 IL 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 IL 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted52nd

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 130-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.