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PeerBasis
Compensation Comparability Determination

Leading Age Nebraska

Executive Director / CEO

EIN 470598177
NE · NTEE L22Z
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Kierstin Reed, Executive Director / CEO ($124,635) against every comparable organization that fit the selection criteria — 303 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

303 organizations qualified on sector, size, and geography 303 within the band form the benchmarked peer set.

Distribution of comparable compensation

$286 total compensation of comparable organizations → $395,671 $124,635
$8,94310th
$21,48225th
$38,938Median
$60,02175th
$72,67190th
$124,635This org · 95th
p10$8,943
p25$21,482
p50$38,938
p75$60,021
p90$72,671
$124,635

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 NE 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
Plympton Elderly Housing Corporation MA$472,124 Chief Executive Officer $43,568 $36,401 2024
Parkwood Properties Ltd WI$475,383 President/ceo $138,859 $138,815 2023
Chesapeake Rhf Housing Inc CA$470,101 President/ceo $68,128 $54,696 2024
National Church Residences OH$476,123 President $48,755 $46,774 2025
St Theresa Village Inc CO$469,005 Director $34,463 $31,632 2023
Sandstone Housing Corporation NY$477,374 Executive Director $69,056 $56,522 2025
Adam & Bruce Housing Corporation CA$479,014 President/ceo $76,739 $60,021 2025
Montclair Shared Housing Association Inc NJ$466,790 Ex Director $72,046 $59,807 2024
Senior Affordable Housing Corp No 1 CA$479,251 Chief Executive Officer $40,383 $32,421 2024
Caap Housing Inc IN$480,130 Officer $146,486 $143,626 2024
Share Inc NJ$465,147 Executive Director $83,321 $69,166 2024
Benet Place South MN$464,119 President And Ceo $41,871 $38,467 2024
St James Place Of Baton Rouge LA$464,063 President /Ceo $17,164 $17,572 2024
Regency Retirement Residence Of Laramie WY$483,770 Director $58,792 $57,025 2025
Vision Personal Care Home Inc GA$461,289 Director $101,000 $94,420 2024
5199 Mission Street Senior Housing Inc CA$460,301 Executive Dir. $13,111 $10,837 2023
Peace Presbyterian Village MI$460,195 Administrator $47,128 $45,227 2024
Marshside Village Inc CO$486,117 Vice President $35,660 $31,792 2024
Mckendree Lambuth At Gallatin Inc TN$459,465 President $46,401 $46,687 2023
Casa Montego Ii Inc CA$486,644 Ceo $32,916 $26,426 2024
Rivertown Neighborhood Senior Non Profit Housing MI$486,770 Administrator $80,197 $76,962 2024
Umphress Terrace TX$487,430 President/ceo $35,219 $32,755 2024
Philanthropia Foundation WA$488,104 Executive Dir. $64,001 $54,848 2023
Mcdonald Presbyterian Senior Housing In PA$488,770 Director And President $37,604 $34,866 2024
2life Realty Inc MA$456,866 Ceo, President $13,523 $11,632 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted23rd

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 (Kierstin Reed) 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 13, 2026, comparing compensation against 303 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $124,635 is reasonable (approximately the 95th 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 13, 2026.