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PeerBasis
Compensation Comparability Determination

Senior Home Sharing

Executive Director / CEO

EIN 363246634
IL · NTEE L220
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Sarah White, Executive Director / CEO ($77,440) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarah White — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$448 total compensation of comparable organizations → $256,112 $77,440
$10,08010th
$22,64425th
$39,586Median
$60,62175th
$76,75890th
$77,440This org · 90th
p10$10,080
p25$22,644
p50$39,586
p75$60,621
p90$76,758
$77,440

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
Vernon Senior Citizens Housing FL$380,327 Vice Preside $75,384 $70,177 2025
Lutheran Social Services Of Central Ohio OH$381,394 President & Ceo $9,088 $10,080 2023
National Church Residences Of OH$381,903 President $48,755 $51,172 2025
Casa De Merced CO$374,114 Vice President $34,402 $34,545 2023
Fulton Gardens Corporation TX$372,955 President $13,180 $13,411 2024
Worthington Christian Village Colony In OH$372,029 Ceo / Exec Dir $9,685 $10,434 2024
Tri-county Senior Citizens & Housing Inc CO$371,142 Executive Dir. $40,565 $39,565 2024
Syracuse Ymca Senior Citizen Housing NY$370,973 Secretary $28,992 $26,648 2024
Columbus Club Association Of Ysleta TX$370,081 Executive Di $148,210 $150,802 2024
Mason City Rhf Housing Inc CA$387,942 President/ceo $68,128 $59,839 2024
Lutheran Social Services Of Central Ohio OH$369,274 President & Ceo $9,088 $10,080 2023
Life Plan Humboldt CA$388,432 Board Member $28,000 $24,593 2024
Springvale Terrace Inc DC$368,647 Ceo $21,998 $19,635 2024
Pvm Kalamazoo Senior Non Profit Housing Corp MI$389,553 Administrator $61,407 $64,471 2024
Ridgeview Village Inc KS$389,999 President $49,813 $54,739 2024
Bivins Village TX$367,173 President $52,498 $53,416 2024
Brethren Services Ii Inc PA$390,182 President/ceo $28,103 $28,507 2024
Jacksonville Gardens Inc FL$390,748 Vice Preside $72,591 $69,365 2024
Mercy Place Belmont Inc CO$366,310 Director $34,463 $34,606 2023
Protection Of Mother Of God CA$391,166 Pres And Admin $47,409 $41,641 2024
Apple Valley Senior Housing Corp Inc NY$366,054 Manager $48,984 $45,023 2024
Riverview Apartments Senior Housing MN$365,928 Executive Vp Of Commonbond $23,297 $23,415 2024
Wyandot Senior Village Inc OH$392,078 Manager $33,250 $36,880 2023
Highland Lutheran Senior Housing Inc CA$392,380 Manager $48,500 $42,599 2024
Angela Westover Housing Corporation MA$364,203 Chief Executive Officer $16,832 $15,385 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default90th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted17th

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 (Sarah White) 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 10, 2026, comparing compensation against 283 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,440 is reasonable (approximately the 90th 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 10, 2026.