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PeerBasis
Compensation Comparability Determination

Boys And Girls Home Of Nebraska Inc

Executive Director / CEO

EIN 470753759
IA · NTEE P730
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Art Silva, Executive Director / CEO ($7,742) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,155 total compensation of comparable organizations → $182,154 $7,742
$8,77110th
$13,46725th
$22,933Median
$43,81275th
$59,38990th
$7,742This org · 10th
p10$8,771
p25$13,467
p50$22,933
p75$43,812
p90$59,389
$7,742

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.

OrganizationStateTotal revenueTotal compSource
Mental Health Programs Inc IxMA $199,525$9,620 990
Digs IncGA $196,504$2,837 990
Kings Ranch Of Jonesboro IncAR $200,699$1,155 990
Mill River Community Housing CorporationRI $201,240$47,325 990
Ruths Way IncPA $201,399$46,193 990
Valor Apartment AssociatesWA $201,656$20,588 990
Rise CorpOK $189,784$55,004 990
Kennedy Institute Housing CorporationDC $185,873$11,617 990
Forest Acres IncIA $211,203$20,122 990
United Church Home Society IncNY $211,411$73,834 990
Amoskeag Residences IncNH $211,636$20,259 990
North Willows IncMS $212,441$20,034 990
Confac Group Homes IncNY $183,704$19,838 990
Attention Home IncFL $215,483$64,348 990
Life Concepts Group Home Ii IncFL $215,823$21,577 990
Sioux Residential Services IncSD $217,138$40,977 990
Fayette Hills Unity IncWV $222,161$52,887 990
Family Guidance Center Transitional Housing CorporationMO $174,338$48,512 990
Agape Home IncFL $173,631$22,650 990
Renewed Treasures MinistriesMO $224,288$23,216 990
Fairhaven Ministry Of Faith Hope & LoveLA $224,626$19,912 990
Hope Restored Human Services IncMA $171,160$10,394 990
United Cerebral Palsy Group Homes IncFL $228,719$26,574 990
Ashland County Residential ServicesOH $229,128$7,558 990
Mental Health Programs Inc ViiiMA $166,830$9,620 990

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 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted50th

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 (Art Silva) 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 52 similarly situated organizations (Same NTEE sector (P73), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,742 is reasonable (approximately the 10th 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.