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PeerBasis
Compensation Comparability Determination

Life Circle

Executive Director / CEO

EIN 453265446
NM · NTEE E91
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lea Vanmerkestyn, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,941 total compensation of comparable organizations → $890,260 $62,500
$9,06910th
$19,34025th
$37,241Median
$69,35175th
$90,49490th
$62,500This org · 65th
p10$9,069
p25$19,340
p50$37,241
p75$69,351
p90$90,494
$62,500

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 NM 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
Hermiston Rhf Housing Inc CA$228,213 President/ceo $76,739 $59,841 2024
Bethel Lutheran Home Foundation SD$220,885 Blh Administrator $1,948 $1,941 2024
Nevins Community Services Inc MA$247,078 President & Ceo $89,425 $72,570 2024
Angels' Place Inc LA$205,633 Executive Director $69,883 $69,492 2024
Holy Family Villa IL$204,214 Secretary $46,301 $40,047 2025
St Paul's House And Health Care Center IL$255,486 President & Ceo - Vice Chair $13,404 $12,252 2023
Southcoast Long-term Care Services Inc MA$261,809 President & Ceo, Ex-officio (Until 1/2024) $310,296 $251,812 2024
Serenity House Of Victor Inc NY$263,335 Executive Director $82,490 $69,304 2023
The Good Shepherd Lutheran Foundation MN$192,667 President/ceo/administrato $24,601 $22,601 2023
Island Nursing Home Inc ME$191,788 Finance Cont $63,336 $57,274 2024
Spaces For Living ND$267,612 Chief Executive Officer $11,097 $11,322 2023
Evangelical Services For The Aging PA$180,374 President And Ceo $23,407 $21,702 2023
Open Doors Adult Day Care Center MO$179,920 Director $36,000 $34,434 2024
West Central Mo Willow Estates Inc MO$281,237 Chief Executive Officer $24,797 $23,107 2025
Vmp Foundation Inc WI$285,016 Ceo $10,118 $9,543 2024
Eastside Senior Care Inc NY$285,220 Cfo $5,891 $4,807 2024
America's Choice Community Of Red Oak IA$293,695 Director $31,322 $30,173 2025
Seacoast Nursing And Rehabilitation MA$160,545 Ttee/chair/pres (Ex-off) (Ceo, Bilh) $1,097,028 $890,260 2024
Teresa House Inc NY$327,169 Executive Dir. $77,885 $63,557 2024
Long Term Care Ombudsman Services Of CA$334,240 Executive Director $88,873 $71,351 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default65th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted15th

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 (Lea Vanmerkestyn) 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 20 similarly situated organizations (Same NTEE sector (E91), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 65th 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.