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PeerBasis
Compensation Comparability Determination

The Arc Of Delaware Inc

Executive Director / CEO

EIN 510072149
DE · NTEE L21
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Susannah Eaton-ryan, Executive Director / CEO ($122,578) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Susannah Eaton-ryan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$79 total compensation of comparable organizations → $489,211 $122,578
$9,21310th
$21,80625th
$38,120Median
$54,92075th
$80,21190th
$122,578This org · 94th
p10$9,213
p25$21,806
p50$38,120
p75$54,920
p90$80,211
$122,578

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 DE 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
Nela Housing And Supportive Services Corporation LA$367,842 Executive Director $50,218 $58,142 2023
45th Avenue Housing Company NY$368,486 President/ceo/director $103,218 $95,256 2024
Asi Homes Inc MN$370,749 President/tr $65,715 $68,275 2023
Manteca Senior Housing Corporation CA$363,382 President $43,669 $39,649 2023
Home Trust Of Skagit WA$372,472 Executive Dir. $70,000 $64,006 2024
The Union Club OH$362,454 Secretary $14,500 $15,685 2024
Harry S Truman Community MO$373,077 Executive Di $76,761 $80,892 2025
Diamond Sunrise Corporation CO$362,038 President $22,009 $21,553 2024
Gardella Plaza Inc CA$361,384 President $43,669 $39,649 2023
Uc Independent Inc CA$374,336 President $43,669 $39,649 2023
United Church Residences Of Winder Georgia Inc OH$374,657 Treasurer $50,772 $54,920 2024
Ohio Region Senior Citizens Housing MO$360,481 President $1,200 $1,298 2024
Oswego Housing Development Council Inc NY$375,888 Excutive Director $50,000 $47,506 2023
Saxonburg Presbyterian Senior Housing I PA$376,015 Director And President $37,604 $38,298 2024
Slippery Rock Presbyterian Senior PA$359,375 Director And President $37,604 $38,298 2024
The Salvation Army Colorado Springs Residences Ii CA$358,927 President $32,694 $29,684 2023
Gregene Housing Development NY$376,891 Executive Di $7,170 $6,813 2023
United Church Residences Of Olean OH$358,535 Treasurer $34,230 $38,120 2023
Central Valley Senior Housing CA$357,980 President $43,669 $39,649 2023
Newbury Elderly Housing Inc NH$378,555 President $27,947 $26,355 2024
New Hull Street Housing Development Fund NY$379,115 President $38,386 $36,472 2023
Mccreary Apartments Inc KY$356,346 Manager $84,915 $93,172 2024
Intercommunity Housing Ferndale CO$356,132 President/director $43,633 $42,729 2024
Decro Epsilon Corporation CA$379,614 Chief Executive Officer $6,300 $5,720 2023
National Church Residences OH$380,113 President $48,755 $51,379 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted25th

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 (Susannah Eaton-ryan) 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 10, 2026, comparing compensation against 196 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,578 is reasonable (approximately the 94th 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 10, 2026.