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PeerBasis
Compensation Comparability Determination

Booth Manor Inc

Executive Director / CEO

EIN 470775707
NE · NTEE L22J
FY ending 2024-09-30
June 13, 2026

This analysis benchmarks the total compensation of Evelyn A Diaz, Executive Director / CEO ($9,613) against every comparable organization that fit the selection criteria — 296 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Evelyn A Diaz — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

296 organizations qualified on sector, size, and geography 296 within the band form the benchmarked peer set.

Distribution of comparable compensation

$286 total compensation of comparable organizations → $344,060 $9,613
$9,16410th
$21,49625th
$37,130Median
$59,86175th
$71,96490th
$9,613This org · 14th
p10$9,164
p25$21,496
p50$37,130
p75$59,861
p90$71,964
$9,613

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
Philippian Gardens Inc PA$449,934 Executive Di $62,260 $59,431 2023
The Residences At Neponset Field Inc MA$451,548 Chief Executive Officer $42,255 $36,346 2023
National Steelworkers Oldtimers FL$451,562 Vice Preside $75,384 $64,146 2025
Gallagher Mansion Inc MD$448,849 Secretary $11,427 $9,933 2024
Liberty Manor For Veterans Inc FL$447,572 President $64,910 $56,694 2024
Saint Elizabeth Terrace Warwick RI$454,615 President & Ceo $27,641 $24,642 2024
Luther Towers Iv Of Dover Inc DE$446,290 Executive Director $5,511 $4,888 2025
Nch'i Wana Housing OR$455,559 Executive Director $60,310 $53,611 2023
Chv Buckingham Housing Development Fund NY$445,249 President $87,526 $75,707 2023
Greencastle Of Sterling Inc IL$456,225 President & Ceo $50,615 $46,265 2024
D'youville Elderly Housing Corporation MA$445,176 Former President/ Ceo $2,380 $2,047 2023
Good Samaritan League Of America Inc ID$445,132 Ceo $79,778 $78,905 2024
United Church Residences Of Greenwood OH$456,733 Treasurer $50,772 $49,998 2024
2life Realty Inc MA$456,866 Ceo, President $13,523 $11,632 2023
Westminster Asbury East Inc FL$442,573 Ceo/presiden $36,488 $32,811 2023
Schoharie County Housing Development NY$442,055 Executive Director $23,474 $19,722 2024
Mckendree Lambuth At Gallatin Inc TN$459,465 President $46,401 $46,687 2023
Good Shepherd Senior Housing Corporation CA$441,270 Chief Executive Officer $40,383 $32,421 2024
Peace Presbyterian Village MI$460,195 Administrator $47,128 $45,227 2024
5199 Mission Street Senior Housing Inc CA$460,301 Executive Dir. $13,111 $10,837 2023
Vision Personal Care Home Inc GA$461,289 Director $101,000 $94,420 2024
St James Place Of Baton Rouge LA$464,063 President /Ceo $17,164 $17,572 2024
Benet Place South MN$464,119 President And Ceo $41,871 $38,467 2024
Bay Aging Apartments Gloucester Inc VA$437,000 President $17,050 $15,306 2024
Rochester Senior Housing Inc MN$436,349 President/tr $65,715 $60,372 2024

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 default14th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted5th

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 (Evelyn A Diaz) 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 296 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,613 is reasonable (approximately the 14th 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.