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PeerBasis
Compensation Comparability Determination

Morningstar Senior Living Foundation

Executive Director / CEO

EIN 471484857
PA · NTEE L11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan C Drabic, Executive Director / CEO ($25,632) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan C Drabic — reported title “BM-MSLF, PRES./CEO-MSL(UNTIL 9/30/23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,181 total compensation of comparable organizations → $76,904 $25,632
$17,00310th
$21,03125th
$32,632Median
$43,07375th
$58,44290th
$25,632This org · 43rd
p10$17,003
p25$21,031
p50$32,632
p75$43,073
p90$58,442
$25,632

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 PA 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
Broadway Housing Communities Foundation NY$421,008 Executive Director $31,386 $27,624 2024
Bethesda Foundation Of Willmar MN$406,571 Ceo $42,961 $41,346 2024
Sinai Assisted Housing Foundation Inc DC$428,196 Executive Director $92,357 $76,904 2025
The Carol Woods Charitable Fund Inc NC$396,721 President And Ceo $19,972 $20,694 2023
Augusta Community Center CA$390,007 Executive Director $25,405 $21,367 2024
Firehouse 23 Qalicb WA$386,624 Treasurer Thru 11/23 $11,842 $10,632 2023
Community Development WI$378,835 Exec Directo $18,000 $18,851 2023
Boston Public Housing Corporation MA$457,270 President Until 8/4/2023 $27,754 $24,292 2024
Rockland Mha Holding Inc NY$363,735 President & Ceo $36,012 $32,632 2023
Rci Village Properties PA$353,722 Executive Director $1,216 $1,181 2024
Larksfield Place Foundation Inc KS$334,331 President/ceo $15,674 $16,980 2023
Cny Affordable Realty Inc NY$508,782 President/director $19,936 $17,094 2025
Resident Services Empowerment Inc MA$319,138 Director Of Construction $54,581 $47,772 2024
St Matthew San Mateo Inc CA$306,585 Cfo / Assistant Secretary $77,467 $65,154 2024
Century Fund Corporation AZ$524,538 President / Secretary $64,965 $60,854 2024
Restoring Communities Housing NY$533,000 Assistant Secretary $26,421 $23,254 2024
Sabala International Center WA$533,604 Executive Director $45,238 $40,614 2023
Allied Jewish Apartments Foundation CO$537,278 President/chief Executive $25,500 $24,519 2023
Famco CA$548,443 President/director $58,018 $48,796 2024
Nrm Support Corporation TN$548,445 Ceo $33,173 $33,963 2024
Ywca Third Street Inc CA$562,640 Chief Executive Officer $40,229 $34,834 2023
Doors Of Change CA$580,546 President $50,000 $43,295 2023
Juliette Fowler Properties Inc TX$584,520 President / Ceo $43,980 $42,850 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default43rd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Susan C Drabic) 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 23 similarly situated organizations (Same NTEE sector (L11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,632 is reasonable (approximately the 43rd 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.