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PeerBasis
Compensation Comparability Determination

Covington Voa Elderly Housing Inc

Executive Director / CEO

EIN 582007287
AL · NTEE L11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Rogers, Executive Director / CEO ($53,238) against every comparable organization that fit the selection criteria — 920 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

920 organizations qualified on sector, size, and geography 920 within the band form the benchmarked peer set.

Distribution of comparable compensation

$271 total compensation of comparable organizations → $455,125 $53,238
$9,42210th
$19,49025th
$36,618Median
$59,95275th
$76,14190th
$53,238This org · 69th
p10$9,422
p25$19,490
p50$36,618
p75$59,952
p90$76,141
$53,238

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

OrganizationStateTotal revenueTotal compSource
Pendleton Ministries 2 IncCO $200,000$32,323 990
Renaissance Court IncOR $200,240$18,223 990
Affordable Housing AssociationCA $200,264$19,248 990
12 Step LifeOH $200,336$76,960 990
Mental Health Programs Inc ViMA $200,470$10,008 990
Friendsvva Apartments IncOH $199,654$24,408 990
Lutheran Housing Corporation Prairie Lake ApartmentsSD $200,659$36,154 990
Independence Hill IncCO $199,526$39,752 990
Providence Rossi AssociationWA $199,370$455,125 990
Castorland Housing DevelopmentNY $200,935$27,903 990
Pendleton Village IncWV $200,955$25,154 990
Free From Hardship La IncCA $201,115$4,390 990
Mobility Special Care Housing IncNJ $201,437$61,079 990
St Annes Retirement CommunityCA $201,444$51,688 990
Sessions Village 202WA $201,546$9,423 990
Arvad Ministries IncorporatedLA $198,533$37,161 990
Jeremiah Development NfpIL $198,403$12,086 990
Emergency Housing And AdvocacyNJ $201,876$57,685 990
Bay Aging Apartments Westmoreland IncVA $202,173$240,125 990
Hubbard County Senior Housing IncMN $202,387$39,310 990
Preservation Non-profit HousingMI $202,558$43,552 990
The Shelter IncIN $202,582$1,867 990
Mid-peninsula San Pedro IncCA $202,686$59,425 990
Catholic Housing Corporation Of LansfordPA $197,468$29,046 990
E S T H E R Homes IncMN $202,775$79,313 990

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 AL 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 default69th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted72nd

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 (Robert Rogers) 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 920 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,238 is reasonable (approximately the 69th 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.