Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Life Concepts Independent Living Ii Inc

Executive Director / CEO

EIN 593053289
FL · NTEE L99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Gill, Executive Director / CEO ($24,427) against every comparable organization that fit the selection criteria — 376 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

376 organizations qualified on sector, size, and geography 376 within the band form the benchmarked peer set.

Distribution of comparable compensation

$85 total compensation of comparable organizations → $428,572 $24,427
$5,03410th
$11,36125th
$24,178Median
$40,51675th
$67,41390th
$24,427This org · 50th
p10$5,034
p25$11,361
p50$24,178
p75$40,516
p90$67,413
$24,427

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

OrganizationStateTotal revenueTotal compSource
Mcallister Street IncCA $65,887$18,704 990
Rooted Communities IncFL $66,138$33,996 990
Gainesville Non-profit Dev FdnGA $66,172$30,957 990
Kenwood Properties IncWI $65,587$14,218 990
Dd Housing IncorporatedCO $66,231$21,454 990
Mosaic Housing Corp Xix - WinfieldNE $66,405$29,910 990
Keystone Housing Development CorporationPA $66,416$806 990
The Hills At Cortland RidgeWI $65,337$35,652 990
Circus And Traveling Shows Retirement Project IncFL $65,327$33,160 990
Accessible Housing IncOH $66,481$35,755 990
Sourlis - Eleuterio Homes IncMD $66,596$51,240 990
Stevenson Land CorporationCA $66,664$35,619 990
Walnut Affordable Housing IncNY $66,667$37,359 990
Shirley Bridge BungalowsWA $66,720$23,089 990
Cedar Lake - Washburn IncKY $66,746$12,367 990
Georgetown Apartments IncMD $64,932$51,240 990
Nyc Partnership Housing DevelopmentNY $66,900$38,554 990
Wellspring Bridge ApartmentsKY $66,927$15,120 990
Creative Housing Inc XiiiOH $64,862$9,867 990
Heritage Plaza Phase ICA $64,407$3,007 990
Habitat For Humanity Of JessamineKY $67,405$42,323 990
Oldetowne Homes IncMD $67,425$51,240 990
Passavant Memorial Homes ViiPA $67,562$37,637 990
Marsh Island CorporationME $67,997$35,859 990
Rural Community Improvement CorporationGA $68,048$3,287 990

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 FL 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 default50th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted66th

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 (John Gill) 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 376 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,427 is reasonable (approximately the 50th 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.