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PeerBasis
Compensation Comparability Determination

Independent Living Horizons Three Inc

Executive Director / CEO

EIN 582132833
GA · NTEE P82Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis B Skelley, Executive Director / CEO ($21,151) against every comparable organization that fit the selection criteria — 332 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dennis B Skelley — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

332 organizations qualified on sector, size, and geography 332 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $211,881 $21,151
$4,69810th
$10,93625th
$22,233Median
$39,64075th
$57,86590th
$21,151This org · 48th
p10$4,698
p25$10,936
p50$22,233
p75$39,640
p90$57,865
$21,151

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 GA 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
Indian American Impact Project DC$60,623 Former Executive Director $29,829 $25,286 2024
Irish Meadows Inc MD$60,373 President $20,272 $18,849 2023
Izzys Angels Inc MD$60,824 Executive Director $52,000 $48,350 2023
Successful Living Center AL$60,911 Executive Director/ceo $20,400 $21,290 2024
Pgc Qalicb PA$61,000 Treasurer $10,847 $10,450 2024
Family Services Of Western Pennsylvania PA$61,058 Ceo $28,093 $27,862 2023
Troy Masonic Community Center Ltd NY$61,111 Treasurer $600 $524 2024
Vera French Commons Inc IA$59,957 Executive Dir. $14,735 $16,704 2022
Pride Center West Texas TX$61,426 Executive Director $13,540 $13,084 2024
Paraplegics On Independent TX$59,596 Exec. Direct $45,400 $45,166 2023
Passavant Memorial Homes Housing PA$59,553 Ceo & President $36,502 $35,164 2024
A Brighter Community Inc FL$61,618 Executive Director $62,113 $56,367 2024
Restoration Community Development Corporation TX$59,303 Executive Director $13,000 $12,562 2024
Rainbow Wellness Collective Inc MN$59,260 Executive Dir. $25,962 $24,781 2024
United States International Council On VA$61,884 Executive Director $82,790 $77,221 2024
Neighbor 2 Neighbor TN$59,224 Executive Di $70,521 $69,762 2025
Dark Horse Futures Foundation NC$59,210 Incorporator $3,000 $2,995 2024
The Yakutat Tlingit Tribe Nonprofit AK$59,173 Cfo $9,456 $8,733 2024
The Bridge Of Central Massachusetts MA$59,173 President & Ceo $29,151 $26,053 2023
Utah Pet Partners UT$59,153 Executive Director $24,989 $25,436 2023
Orlando Police Foundation Inc FL$59,146 Executive Director $26,073 $23,661 2024
Lights 4 Hope Inc FL$62,011 President, Treasurer, Director $4,937 $4,613 2023
Source Studio Inc NC$62,108 Executive Di $80,450 $82,673 2023
Harmarville Outreach Programs And PA$62,172 Executive Director $58,870 $56,712 2024
Five Rivers Homes Inc MD$62,184 Director Of Finance (Beginning 8/22) $6,036 $5,612 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 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 GA 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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (Dennis B Skelley) 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 332 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,151 is reasonable (approximately the 48th 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.