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PeerBasis
Compensation Comparability Determination

Atwood Elder Housing Inc

Executive Director / CEO

EIN 412277836
MA · NTEE I21
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Scales, Executive Director / CEO ($14,570) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brian Scales — reported title “PRESIDENT/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20,185 total compensation of comparable organizations → $372,643 $14,570
$33,98010th
$62,21725th
$82,595Median
$103,86275th
$114,60490th
$14,570This org · 0th
p10$33,980
p25$62,217
p50$82,595
p75$103,862
p90$114,604
$14,570

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 MA 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
The Bridge Ministry Center MI$424,808 Executive Di $87,829 $103,862 2023
Urbanpromise Honduras Inc TN$424,978 Executive Director $76,563 $92,203 2023
Police And Kids Foundation Inc FL$427,255 President $90,000 $96,866 2023
Books Over Balls IL$405,059 Chief Executive Office $59,020 $66,477 2023
Unmask Youth Program PA$402,893 Founder/board Member $100,000 $114,253 2023
Restorative Justice Partners Inc CA$399,233 Executive Director $85,365 $79,915 2025
Peacemaker Resources MN$395,842 Executive Di $45,446 $51,448 2023
Asservo Project Inc PA$393,666 Chairman Exec Dir $120,000 $133,169 2024
Three Sisters Gardens NV$442,200 Ceo $104,000 $116,008 2024
Collective Climb PA$388,511 Executive Director $69,713 $77,364 2024
Mustard Seed Project NC$448,990 President $32,000 $36,795 2024
Wilmington Youth Rowing Association DE$383,901 Executive Director $34,842 $37,965 2024
Court Appointed Special Advocates CA$449,269 Executive Director $76,387 $75,570 2023
Childrens Rescue Center Inc OH$381,142 Co-president $37,604 $45,631 2023
Saveone TN$379,989 President $92,431 $108,119 2024
Reimagine Justice Illinois IL$378,213 Co-executive Director $95,264 $104,222 2024
Heroes Academy Inc KS$366,125 Executive Director; Thru July 2022 $66,731 $82,595 2023
Calvary Community Outreach Network MO$472,490 Executive Director/ceo $26,601 $31,353 2024
Brother Carl Hardrick Institute For CT$473,644 President $103,968 $108,480 2024
East Baton Rouge Truancy LA$483,761 Executive Di $89,800 $110,038 2024
The Free Root Operation Inc IL$347,806 President $60,865 $66,588 2024
New Light Community Resource Foundation SC$489,433 Executive Director $18,500 $21,477 2024
Tri-agency Intervention Inc KS$494,131 Executive Director $89,273 $110,496 2023
The Brothers Redefining Opportunity Experience Fdn Inc NY$335,308 Director $39,226 $40,610 2023
E3 Education Excellence & Equity CA$329,664 Board Member $60,000 $59,358 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Brian Scales) 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 49 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,570 is reasonable (approximately the 0th 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.