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PeerBasis
Compensation Comparability Determination

William Booth Residence Inc A Nc Corp (

Executive Director / CEO

EIN 621855171
GA · NTEE L21
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Kelly Igleheart, Executive Director / CEO ($38,945) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Igleheart — reported title “DIRECTOR / PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$77 total compensation of comparable organizations → $476,402 $38,945
$10,48010th
$20,98925th
$35,975Median
$53,48275th
$80,07190th
$38,945This org · 59th
p10$10,480
p25$20,989
p50$35,975
p75$53,482
p90$80,071
$38,945

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
Opportunities Unlimited Of Erie Inc PA$425,105 Executive Dir. $45,760 $45,385 2024
Torrington Voa Elderly Housing Inc VA$425,256 President $183,373 $171,550 2025
Mansfield Voa Independent Housing VA$423,146 President $179,300 $172,178 2024
Tg 305 Inc TX$422,913 Executive Director $20,876 $21,382 2023
Oak House Inc MI$426,375 Executive Di $72,401 $74,322 2024
Cypress West Housing Development Fund NY$426,455 Ceo $25,826 $23,210 2024
Capc Supportive Needs Housing Inc NJ$421,673 President And Ceo $38,513 $34,198 2024
National Church Residences OH$427,717 President $48,755 $50,033 2025
Kerrville Voa Elderly Housing Inc VA$420,511 President $183,373 $171,550 2025
United Church Residence Of Athens OH$431,054 Treasurer $50,772 $53,482 2024
Villa San Pedro Hdc Inc CA$432,245 President $69,198 $59,427 2024
Envision Communities Inc MN$434,949 Chair $12,681 $12,830 2023
A Caring Plus Inc MO$413,487 Executive Director $34,931 $37,883 2023
Pagedale Rhf Housing Inc CA$412,108 President/ceo $76,739 $64,204 2025
Luther Court Inc PA$437,000 Ceo And Chair $39,302 $40,131 2023
Victoria Voa Elderly Housing Inc VA$437,417 President $183,373 $171,550 2025
Kukui Kauhale Inc HI$437,763 Director $46,064 $41,016 2024
Lane Manor Rhf Housing Inc CA$411,152 President/ceo $68,128 $58,508 2024
Semiperm Housing Development NY$439,815 President (Through 2/23/24) $16,551 $14,874 2024
Winter Grove Inc CT$440,150 President/ceo $81 $77 2023
United Church Residences Of Goshen OH$444,189 Treasurer $34,230 $37,122 2023
Alverno Housing Corporation WI$446,060 President (Thru June 2024) $8,312 $8,633 2024
Habitat For Humanity Dean Street Housing NY$402,485 Treasurer Until June 2023 $32,660 $30,219 2023
Ucc Ix Inc OH$402,296 Treasurer $34,230 $37,122 2023
Lucian Manor Affordable Housing Inc CA$447,045 President/ceo $12,716 $11,243 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 2024 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 default59th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted22nd

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 (Kelly Igleheart) 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 208 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,945 is reasonable (approximately the 59th 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.