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PeerBasis
Compensation Comparability Determination

Sacramento Elderly Housing

Executive Director / CEO

EIN 364008356
IL · NTEE L22
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Hipolito Roldan, Executive Director / CEO ($60,457) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$313 total compensation of comparable organizations → $432,874 $60,457
$6,91010th
$23,47025th
$39,831Median
$65,66575th
$80,02190th
$60,457This org · 71st
p10$6,910
p25$23,470
p50$39,831
p75$65,665
p90$80,021
$60,457

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
Bonham Rhf Housing Inc CA$498,485 President/ceo $76,739 $65,665 2025
Rocklin Voa Elderly Housing Inc VA$498,173 President $183,373 $175,453 2025
Echo Park Senior Citizen Housing CA$497,700 President $7,252 $6,370 2024
Odessa Methodist Housing Inc CA$497,273 President/ceo $76,739 $67,402 2024
Beth Sholom Assisted Living Inc VA$497,026 President & Ceo $16,710 $16,896 2023
Presbyterian Village - Holly Ii MI$501,052 Administrator $24,349 $25,564 2024
Rodeo Senior Apartments Inc CA$495,798 President $24,202 $21,257 2024
Alverno Apartments Inc PA$495,053 Director $34,650 $35,148 2024
Mercy Senior Housing Oxnard CO$503,442 President $22,009 $21,466 2024
Estellas Home Care Inc TN$492,807 Executive Director $18,000 $19,245 2024
Asi Coronado Inc MN$492,718 President/tr $68,006 $66,590 2025
William Enston Home Co Park Smith SC$492,435 Secretary/treasurer $2,400 $2,547 2024
Ehdoc Shaker Blvd Inc FL$492,039 Vice Preside $75,384 $72,034 2024
Ucc Xv Inc OH$491,715 Treasurer $50,772 $54,699 2024
Lutheran Housing Corporation Of CA$505,632 Cfo, Secretary $1,841 $1,617 2024
Carty Heights MN$491,083 President/ceo $23,414 $23,533 2024
Rph-east Inc NY$490,556 Financial Officer (Through 4/24) $487 $448 2024
Sacred Heart Village Iii Inc CO$507,497 Director $34,463 $34,606 2023
Promise Cares TN$508,076 Exec Director $100,000 $110,077 2023
Mcdonald Presbyterian Senior Housing In PA$488,770 Director And President $37,604 $38,144 2024
Mercy Village Joplin Inc CO$508,747 President $35,478 $34,603 2024
Philanthropia Foundation WA$488,104 Executive Dir. $64,001 $60,006 2023
Booth Manor Inc IN$508,992 President $9,613 $10,312 2024
Umphress Terrace TX$487,430 President/ceo $35,219 $35,835 2024
Ncscusa Housing Development Corp FL$510,114 Vice Preside $75,384 $72,034 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 default71st
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted71st

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 (Hipolito Roldan) 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 13, 2026, comparing compensation against 301 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,457 is reasonable (approximately the 71st 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 13, 2026.