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PeerBasis
Compensation Comparability Determination

Ailbe Senior Housing Corporation

Executive Director / CEO

EIN 363985169
IL · NTEE L20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Erica O'malley, Executive Director / CEO ($50,608) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Erica O'malley — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$159 total compensation of comparable organizations → $433,591 $50,608
$24,01110th
$46,66725th
$87,692Median
$121,70375th
$166,79090th
$50,608This org · 27th
p10$24,011
p25$46,667
p50$87,692
p75$121,703
p90$166,790
$50,608

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
Village Of Hope Of Palm Beach FL$1,658,831 Ceo $244,505 $239,820 2024
Ohio Community Pooled Annuity Trust OH$1,658,873 Executive Dir. $140 $159 2023
Fac Renaissance Housing Development Fund NY$1,653,250 Treasurer $31,341 $29,569 2024
Leadertreks Nfp IL$1,652,399 President $276,554 $283,871 2024
Trenton Csi Non-profit Corporation MI$1,661,027 Assistant Secretary $65,434 $70,516 2024
🔒 289 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 2025 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 default27th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 294-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.