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PeerBasis
Compensation Comparability Determination

Booth Manor Two Inc

Executive Director / CEO

EIN 391802991
WI · NTEE L22
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Bramwell E Higgins, Executive Director / CEO ($30,645) against every comparable organization that fit the selection criteria — 240 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

240 organizations qualified on sector, size, and geography 240 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,108 total compensation of comparable organizations → $407,488 $30,645
$9,80910th
$20,83125th
$36,932Median
$56,33075th
$78,83990th
$30,645This org · 36th
p10$9,809
p25$20,831
p50$36,932
p75$56,330
p90$78,839
$30,645

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fellowship Fund For The Aged Housing CoNY $321,011$89,309 990
Station Creek Retirement Community IncMI $320,896$32,437 990
Good Samaritan Senior HousingNY $321,830$49,492 990
Mmiii IncFL $322,106$67,809 990
Jawonio Residential Opportunities Iii IncNY $322,555$62,776 990
Pacific Housing Oahu CorporationHI $319,463$10,898 990
Page Homestead Senior Housing IncNH $323,412$31,349 990
Backbone Housing IncMD $318,778$64,190 990
Edna Rhf Housing IncCA $318,411$56,330 990
Sylvan Retreat Apartments IncPA $326,618$10,965 990
Snhs Pittsburg Elderly Housing IncNH $326,753$46,137 990
Bay Aging Apartments Kilmarnock IncVA $326,843$241,092 990
Fowler Christian Apartments Iii IncTX $315,435$24,324 990
East Liberty Supportive Housing IncPA $315,404$35,907 990
Lutheran Social Services Of Central OhioOH $327,519$9,488 990
Prairie Grove Apartments IncCA $327,526$56,330 990
Episcopal Community Housing IncNY $314,851$25,291 990
Ucc Xx IncOH $328,589$51,491 990
Five Graham StreetME $328,973$44,420 990
Switzerland County Housing IncIN $312,921$19,691 990
Keats Gardens IncRI $312,852$44,003 990
Plymouth Place IncCA $329,741$56,330 990
Caring Residential Services Ii IncNJ $312,393$134,986 990
Catholic Housing Corporation Of Mt PennPA $311,298$37,365 990
Snhs Elderly Housing IncNH $331,493$46,137 990

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 WI 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 default36th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted61st

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 (Bramwell E Higgins) 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 240 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,645 is reasonable (approximately the 36th 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). 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.