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PeerBasis
Compensation Comparability Determination

Lambs Residence Number Iii Inc

Executive Director / CEO

EIN 364352491
IL · NTEE L21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Buresh, Executive Director / CEO ($6,481) against every comparable organization that fit the selection criteria — 211 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

211 organizations qualified on sector, size, and geography 211 within the band form the benchmarked peer set.

Distribution of comparable compensation

$273 total compensation of comparable organizations → $288,423 $6,481
$10,11010th
$18,88125th
$36,476Median
$63,04475th
$66,04990th
$6,481This org · 6th
p10$10,110
p25$18,881
p50$36,476
p75$63,044
p90$66,049
$6,481

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
Burbank Accessible Apt Corp CA$158,575 Chief Executive Officer $61,000 $53,578 2023
Hbhci Hud 8 Inc FL$157,036 Vice President $68,495 $61,934 2025
Castle Shannon Presbyterian Senior PA$156,704 Director And President $37,604 $37,049 2024
Thomas Patrick Maroney Unity WV$159,597 President $53,483 $57,213 2024
Maine Supportive Housing Inc MN$161,506 President/tr $68,006 $64,679 2025
Idaho Friends Retirement Homes Inc ID$161,648 Secretarymanager $16,879 $17,740 2024
Happiness House Apartments Housing NY$154,586 President $39,934 $35,652 2024
Ridge Point Non-profit Housing CA$153,915 Ceo/president $83,231 $71,007 2024
Exmore Supportive Housing Inc MN$153,346 President/tr $65,715 $64,154 2024
Palacio Del Sol Ii Inc TX$152,437 President Ceo $4,682 $4,628 2024
Mhc Homes Inc CT$152,353 President/ce $37,326 $35,598 2023
Birmingham Green Adult Disability VA$152,084 Ceo $22,608 $22,204 2023
Canticle Place Inc CO$152,051 President $12,045 $11,411 2024
Chase Housing Corporation NY$152,036 President & Ceo $27,698 $24,728 2024
Monroe-union County Community NC$164,274 Executive Director $50,077 $51,121 2024
Asi - Reno Inc MN$164,666 President/tr $65,715 $66,049 2023
Specialized Housing Vii Inc OR$151,080 Executive Di $11,111 $10,495 2023
Diamond Sunrise 2 Corporation CO$165,814 President $25,195 $24,574 2023
Olympic Housing Trust WA$149,775 President $300 $273 2023
Commonwealth Agency Inc ID$149,757 Vice President $12,000 $12,985 2023
Sartell Supportive Housing Inc MN$149,553 President/tr $68,006 $64,679 2025
Westerly Courts Inc RI$148,546 President $52,490 $51,196 2023
Virginia Avenue Apartments Inc KY$148,370 Cfo $46,218 $49,059 2024
Brookings Senior Housing Inc SD$148,365 President $65,715 $71,655 2024
Hempfield Apartments South Inc PA$168,105 Ceo $18,725 $18,449 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted22nd

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 (Kathleen Buresh) 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 211 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,481 is reasonable (approximately the 6th 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.