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PeerBasis
Compensation Comparability Determination

Casa Esperanza Project

Executive Director / CEO

EIN 363909531
IL · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Seaton, Executive Director / CEO ($75,934) against every comparable organization that fit the selection criteria — 286 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$155 total compensation of comparable organizations → $355,808 $75,934
$8,22710th
$18,61725th
$36,925Median
$60,27275th
$86,37890th
$75,934This org · 86th
p10$8,227
p25$18,617
p50$36,925
p75$60,272
p90$86,378
$75,934

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
Association To Benefit Children Hdfc NY$285,288 President/ceo $109,836 $103,937 2023
Northwest Charities UT$285,690 President & Ceo $36,100 $37,582 2024
South Hampton Roads Supportive MN$283,227 President Tr $65,715 $68,000 2023
Asi Southern Nevada Inc MN$283,090 President/tr $65,715 $68,000 2023
Ser Community Development Corporation TX$285,957 Director (Ceo, Ser Jobs) $7,031 $7,154 2024
Parker Street Foundation CA$286,001 Secretary Treasurer $4,488 $3,942 2024
Alt Affordable Housing Services Inc - TX$282,598 Executive Director $18,000 $18,315 2024
Southwest Philadelphia Presbytery PA$282,406 Chief Executive Officer $292,739 $296,942 2024
Citizen Robotics Inc MI$286,772 Ceo $64,615 $67,839 2024
Piedmont Senior Housing Corporation SC$282,120 Exec Director $5,140 $5,454 2024
91 Carlton Avenue Housing Development NY$281,966 Ceo $59,698 $54,871 2024
Macarthur Manor Senior Residences KS$281,484 President $2,639 $2,900 2024
Higher Living Inc NC$278,813 Executive Di $39,959 $43,237 2023
Better Homes Inc PA$290,196 Executive Di $69,418 $72,494 2023
United Church Residences Of Holly OH$278,636 Treasurer $34,230 $37,967 2023
Church Street Housing Inc CA$290,424 President $45,067 $39,584 2024
Loretto O'brien Road Housing Development NY$291,519 Chairperson $27,907 $24,990 2025
Mckeesport Presbyterian Senior Housing PA$291,570 Director And President $37,604 $38,144 2024
South Windham Housing Corporation ME$291,600 President $45,000 $47,188 2023
Hearth Beacon Inc MA$277,194 Cao/pres. & Ceo (As Of 11/23) $10,124 $9,527 2023
Oh 126th St Housing Development NY$277,143 President $87,582 $82,878 2023
Ler Housing Development Fund Corp NY$277,109 President $101,830 $93,597 2024
Abundant Life Community Development NJ$292,154 Director $18,000 $16,830 2023
Harlem United Supportive NY$276,480 President $4,327 $4,095 2023
Mid-peninsula Colma Ridge Inc CA$293,405 Cfo / Assistant Secretary $77,467 $68,042 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted28th

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 (Elaine Seaton) 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 286 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,934 is reasonable (approximately the 86th 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.