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PeerBasis
Compensation Comparability Determination

Homes For Shippensburg Inc

Executive Director / CEO

EIN 522148579
MD · NTEE L22
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Dana Johnson, Executive Director / CEO ($27,109) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dana Johnson — reported title “VICE PRESIDENT & DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$305 total compensation of comparable organizations → $512,366 $27,109
$10,59910th
$20,27925th
$38,538Median
$62,92575th
$97,67990th
$27,109This org · 36th
p10$10,599
p25$20,279
p50$38,538
p75$62,925
p90$97,679
$27,109

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 MD 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
Presbyterian Home Quitman Retirement GA$238,240 President/ceo $54,562 $58,681 2024
O'bannon Terrace Of Goshen Inc OH$238,262 Chief Executive Officer $7,729 $9,014 2023
Alloway Housing Development NY$239,066 Director And President $3,026 $2,925 2024
Chestnut Manor Association WA$233,504 Secretary Treasurer $40,075 $39,511 2023
Beloit Assisted Living Inc WI$233,461 President $13,019 $14,543 2024
Central Park Senior Residences Inc KS$231,128 President $2,639 $3,050 2024
Sepp Rural Elderly Housing Inc NY$242,040 Executive Director $21,973 $21,238 2024
Catholic Eldercare At St Hedwig's MN$242,381 President/ceo $33,545 $35,454 2024
Aaa Elderly Housing - Heritage Villa Of AR$243,182 Executive Director $12,818 $15,867 2023
Renewal House Inc CT$243,316 Executive Di $61,214 $61,391 2024
Edgecomb Woods ME$243,350 Interim President And Ceo $47,322 $50,685 2024
St Joseph Community Land Trust NV$229,318 Executive Dir. $98,462 $108,685 2023
Westfield Towers Inc PA$244,887 Ceo $18,725 $19,973 2024
Whitewater Manor Inc WI$245,060 President $36,618 $40,905 2024
Asi Freeport Senior Housing Inc MN$227,228 President/tr $65,715 $69,455 2024
Sands Horizon Ii Inc GA$247,015 Secretary, Manager $9,000 $9,430 2025
Ebenezer Lakes Senior Housing MN$225,186 President $77,189 $83,992 2023
Summerfield Senior Residences Inc KS$247,610 President $2,639 $3,050 2024
Cabell-huntington Unity Apts Inc WV$224,685 President $53,483 $61,940 2024
River Town Heights Inc MN$224,666 President And Ceo $41,871 $44,254 2024
Jordan Bay Place ME$248,899 President $45,000 $49,621 2023
Franklin Senior Housing MN$223,134 Executive Vp Of Commonbond Housing $18,918 $20,585 2023
Steamboat Trails Inc OH$249,965 Chief Executive Officer $5,741 $6,697 2023
Cheyenne Senior Housing Inc MN$250,150 President/tr $68,006 $70,023 2025
Garden Way Housing Inc PA$222,506 Ceo $18,725 $19,973 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default36th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted56th

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 (Dana Johnson) 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 187 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,109 is reasonable (approximately the 36th 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.