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PeerBasis
Compensation Comparability Determination

E S T H E R Homes Inc

Executive Director / CEO

EIN 472969434
MN · NTEE L41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Hornsby, Executive Director / CEO ($84,480) against every comparable organization that fit the selection criteria — 59 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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,988 total compensation of comparable organizations → $146,654 $84,480
$16,58210th
$35,47725th
$55,089Median
$63,52275th
$74,12490th
$84,480This org · 95th
p10$16,582
p25$35,477
p50$55,089
p75$63,522
p90$74,124
$84,480

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 MN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Shelter IncIN $202,582$1,988 990
Emergency Housing And AdvocacyNJ $201,876$61,444 990
Free From Hardship La IncCA $201,115$4,676 990
Family Promise Of Lewis Clark Valley IncID $206,175$62,442 990
Steadfast Standing Firm AgainstMD $206,889$53,018 990
House Of Mercy Enterprises LlcTX $206,910$18,222 990
Warriors Once AgainSC $194,138$17,991 990
Northwoods Homeless Shelters IncWI $190,778$53,316 990
Welcome House IncND $187,335$56,470 990
My Sisters Keeper IncorporatedKY $224,456$54,365 990
Family Promise Of Butler County IncOH $225,193$30,920 990
My Sisters House Ministries IncKS $180,242$146,654 990
Dignity FirstME $179,716$27,708 990
Mason County Housing Options For Students In TransitionWA $178,912$76,182 990
Duluth Harbor Rescue Mission IncMN $229,672$48,441 990
Number One Single Room Occupancy HdfcNY $174,179$34,158 990
Marie Adelaide Center IncNJ $171,372$59,636 990
Pals N Pets IncCA $170,910$68,454 990
Ashland Church Community EmergencyOH $237,807$55,089 990
Sitka Homeless CoalitionAK $239,078$64,401 990
New Beginnings For Families IncMA $164,666$35,827 990
Gospel Homes For WomenCO $241,398$24,260 990
Mattoon Area Pads CommunityIL $241,802$73,911 990
Family Promise Of Burlington CountyNJ $160,669$47,724 990
Bethel House Of Whitewater IncWI $245,566$51,525 990

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 MN 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)95th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted88th

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 (Amber Hornsby) 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 59 similarly situated organizations (Same NTEE sector (L41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,480 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). 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.