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PeerBasis
Compensation Comparability Determination

Marie Adelaide Center Inc

Executive Director / CEO

EIN 522242626
NJ · NTEE L41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Prendergast, Executive Director / CEO ($66,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,200 total compensation of comparable organizations → $162,303 $66,000
$18,35010th
$36,01125th
$57,023Median
$68,05575th
$84,90290th
$66,000This org · 72nd
p10$18,350
p25$36,011
p50$57,023
p75$68,055
p90$84,902
$66,000

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

OrganizationStateTotal revenueTotal compSource
Pals N Pets IncCA $170,910$75,758 990
Number One Single Room Occupancy HdfcNY $174,179$37,803 990
New Beginnings For Families IncMA $164,666$39,650 990
Mason County Housing Options For Students In TransitionWA $178,912$84,311 990
Dignity FirstME $179,716$30,665 990
My Sisters House Ministries IncKS $180,242$162,303 990
Family Promise Of Burlington CountyNJ $160,669$52,817 990
View The Future IncOR $157,528$28,004 990
Friendship HouseME $156,400$61,527 990
Welcome House IncND $187,335$62,496 990
Northwoods Homeless Shelters IncWI $190,778$59,005 990
Blessed Sarnelli CommunityincPA $150,834$12,112 990
Warriors Once AgainSC $194,138$19,910 990
Shelters By JesusME $144,543$44,627 990
Free From Hardship La IncCA $201,115$5,175 990
Emergency Housing And AdvocacyNJ $201,876$68,000 990
The Shelter IncIN $202,582$2,200 990
E S T H E R Homes IncMN $202,775$93,495 990
Minot Area Men's Winter RefugeND $138,088$87,267 990
Family Promise Of Lewis Clark Valley IncID $206,175$69,105 990
Steadfast Standing Firm AgainstMD $206,889$58,675 990
House Of Mercy Enterprises LlcTX $206,910$20,167 990
Lotus Community Project IncIA $125,909$51,453 990
My Sisters Keeper IncorporatedKY $224,456$60,166 990
Florence House Housing CorpME $117,609$53,073 990

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 NJ 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 default72nd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted64th

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 (Patricia Prendergast) 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 39 similarly situated organizations (Same NTEE sector (L41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,000 is reasonable (approximately the 72nd 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.