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PeerBasis
Compensation Comparability Determination

Friendship Village Foundation

Executive Director / CEO

EIN 421285192
IA · NTEE P75Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Gates, Executive Director / CEO ($358,763) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $64,373 $358,763
$9,39910th
$12,48825th
$27,233Median
$37,24675th
$47,86490th
$358,763This org · 100th
p10$9,399
p25$12,488
p50$27,233
p75$37,246
p90$47,864
$358,763

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 IA 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
Senior Companion Program Inc WI$192,267 Executive Dir. $47,500 $46,505 2024
Unalaska Senior Citizens AK$205,613 Program Manager $40,365 $37,246 2023
Caring Carroll Inc MD$213,516 Executive Di $64,827 $56,817 2024
Your Second Family OH$177,452 Caregiver $27,900 $28,520 2023
Unity Aging Services Inc NY$174,480 Ceo $54,881 $47,864 2023
Abilities At Crestview Inc FL$219,629 President/ceo $38,173 $34,611 2023
Villagesokc Inc OK$221,397 Executive Di $15,600 $16,579 2023
Home For The Armenian Aged Inc NJ$221,744 Administrator $33,922 $28,393 2024
The Slovak Garden FL$169,495 President $12,815 $11,286 2024
Harrison House Personal Care Home PA$232,550 Executive Vp $41,926 $39,195 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $21,335 2023
All Together Network Inc MD$157,615 President $1,600 $1,402 2024
Mountlake Terrace Community Senior Center WA$237,138 Executive Director $76,698 $64,373 2024
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $12,488 2023
Home Share MN$140,990 Ceo $10,907 $10,104 2024
Slovak American Charitable Association IL$135,660 Executive Director/secretary $30,000 $27,649 2024
The Congregational Home Foundation KS$133,844 Ceo $173 $176 2024
Greenfield Manor Inc WI$260,032 Executive Dir. $9,600 $9,399 2024
Alliance Community For Retirement Living Inc FL$131,883 Asst Tres/vp Of Finance/cfo $30,036 $27,233 2023
Resource Center Apartments Inc OH$131,814 Secretary $12,777 $12,686 2024
Marian Manor Apartments Inc ND$279,559 Administrator $24,902 $26,375 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted86th

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 (Lisa Gates) 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 21 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $358,763 is reasonable (approximately the 100th 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.