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PeerBasis
Compensation Comparability Determination

Steps 4 Life Community Services

Executive Director / CEO

EIN 453054331
CA · NTEE L40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Mcguigan, Executive Director / CEO ($65,680) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$658 total compensation of comparable organizations → $106,180 $65,680
$13,12710th
$30,31925th
$53,261Median
$71,81775th
$89,00490th
$65,680This org · 61st
p10$13,127
p25$30,319
p50$53,261
p75$71,817
p90$89,004
$65,680

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 CA cost of living (BEA RPP, 2023); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
New Vision Housing Development FundNY $309,036$24,248 990
Lilys HouseMO $306,565$9,567 990
Mercy Mission HouseOH $319,579$52,365 990
Life Line Outreach IncNC $302,825$27,080 990
Glory House Of Miami IncFL $301,603$61,463 990
Shadetree Historical ArtisanCA $323,323$71,250 990
Hope House Of Tennessee IncTN $325,908$60,865 990
Bethesda House IncMA $326,001$45,079 990
Isaiah House IncGA $326,462$52,632 990
Myplace IncMI $327,076$78,864 990
Natasha House IncVA $292,986$39,425 990
Safe Shelter IncorporatedWI $332,175$88,048 990
The New Beginnings Of SouthwestFL $334,293$66,371 990
Mission AccomplishedTX $335,955$67,716 990
Skelley House IncAZ $288,089$69,498 990
Park Avenue Thorpe Housing DevelopmentNY $287,925$2,153 990
Avenues 12 IncFL $287,719$22,825 990
Abraham Apartments Housing DevelopmentNY $287,359$53,261 990
Siloam Missionary HomesNC $338,177$54,437 990
Sweet Evening Breeze IncKY $284,020$106,180 990
The Guest House IncIN $283,548$45,096 990
Sacred Roots Farm IncGA $341,171$98,869 990
Active Change Recovery IncCA $346,347$25,000 990
Shall Never Thirst MinistriesNJ $275,961$25,834 990
Village Of Hope IncMD $349,483$66,315 990

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, peer compensation is normalized to CA cost of living using BEA Regional Price Parities. 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 adjusted — the PeerBasis default61st
Total compensation (D + F), as reported (no cost-of-living adjustment)81st
Reportable pay only (column D), cost-of-living adjusted68th
All sources (D + E + F), cost-of-living adjusted51st

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 (Cynthia Mcguigan) 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 69 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,680 is reasonable (approximately the 61st 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.