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PeerBasis
Compensation Comparability Determination

Independent Living Horizons Two Inc

Executive Director / CEO

EIN 582132837
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 — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,081 total compensation of comparable organizations → $77,221 $21,151
$11,69710th
$14,58125th
$21,255Median
$36,34575th
$56,71290th
$21,151This org · 43rd
p10$11,697
p25$14,581
p50$21,255
p75$36,345
p90$56,712
$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
Friendship House Corporation FL$80,533 Director $31,745 $29,659 2023
Edview Corporation MA$79,456 President & Ceo $14,178 $12,671 2023
The Social Cog Inc FL$77,296 Secretary $12,520 $11,697 2023
Arc Foundation Of Clinton County Inc NY$76,197 Executive Director $19,605 $17,114 2024
Excalibur Leisure Skills Center NY$93,705 President $42,500 $37,099 2024
The Arc Of Bartholomew County IN$94,913 Executive Director $32,596 $34,187 2023
Mercy Outreach Ministries Iii Inc OH$101,337 Ceo/president $15,476 $15,834 2024
Gateway Apartments Inc AR$66,915 Executive Director $21,642 $24,194 2023
Duet Foundation NE$102,015 President $11,094 $11,527 2024
Judson Center Staffing Solutions Inc MI$64,731 President & Ceo $27,814 $27,733 2024
Harmarville Outreach Programs And PA$62,172 Executive Director $58,870 $56,712 2024
United States International Council On VA$61,884 Executive Director $82,790 $77,221 2024
Independent Living Horizons Three Inc GA$60,566 President/ceo $21,151 $21,151 2023
Irish Meadows Inc MD$60,373 President $20,272 $18,849 2023
Albany Arc Foundation Inc NY$113,596 Executive Director $23,651 $21,255 2023
Mentally Handicapped Children's CA$115,259 Executive Director $16,979 $14,581 2023
Foundation Of The Arc Of Anchorage AK$115,741 Ceo/trustee $12,672 $12,049 2023
Pikelamar Services Inc GA$119,696 Director $39,292 $39,292 2023
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $8,081 2024
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $36,345 2023
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $63,240 2025

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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted43rd

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 21 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,151 is reasonable (approximately the 43rd 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.