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PeerBasis
Compensation Comparability Determination

United Methodist Senior Services Of

Executive Director / CEO

EIN 640838016
MS · NTEE L22Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Mcalilly, Executive Director / CEO ($161,976) against every comparable organization that fit the selection criteria — 174 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

174 organizations qualified on sector, size, and geography 174 within the band form the benchmarked peer set.

Distribution of comparable compensation

$256 total compensation of comparable organizations → $430,092 $161,976
$8,89910th
$16,76625th
$32,028Median
$52,82075th
$70,90190th
$161,976This org · 97th
p10$8,899
p25$16,766
p50$32,028
p75$52,820
p90$70,901
$161,976

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 MS 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
Clark County Supportive Housinginc MN$221,935 President/tr $68,006 $58,779 2025
Owatonna Senior Housing Inc MN$221,450 President/tr $68,006 $58,779 2025
201 Thurbers Inc RI$221,295 Executive Director $10,257 $9,092 2023
Aaa Elderly Housing - Brett H Bradshaw AR$222,250 Executive Director $12,818 $13,319 2023
Monterey Road Supportive Housing Corp CA$221,237 President $39,896 $30,932 2024
Garden Way Housing Inc PA$222,506 Ceo $18,725 $16,766 2024
Franklin Senior Housing MN$223,134 Executive Vp Of Commonbond Housing $18,918 $17,280 2023
Jamestown Lutheran Housing Corporation PA$219,092 Chief Executive Officer $39,302 $36,230 2023
River Town Heights Inc MN$224,666 President And Ceo $41,871 $37,148 2024
Cabell-huntington Unity Apts Inc WV$224,685 President $53,483 $51,994 2024
Wellstone Commons Senior Housing MN$218,737 Executive Vice President $18,918 $17,280 2023
Ebenezer Lakes Senior Housing MN$225,186 President $77,189 $70,505 2023
Germantown Section 811 Housing PA$217,744 President & Ceo $25,525 $23,530 2023
Asi Freeport Senior Housing Inc MN$227,228 President/tr $65,715 $58,302 2024
Garrison Place Inc OH$215,277 Chief Executive Officer $8,517 $8,100 2024
Good Shepherd Senior Apartments MN$215,235 Administrator $2,256 $2,002 2024
St Joseph Community Land Trust NV$229,318 Executive Dir. $98,462 $91,233 2023
Central Park Senior Residences Inc KS$231,128 President $2,639 $2,560 2024
Eagle Valley Senior Associates Inc PA$212,362 President $30,792 $27,571 2024
Rayne Elderly Housing Corporation FL$210,474 Vice Preside $75,384 $63,585 2024
Beloit Assisted Living Inc WI$233,461 President $13,019 $12,208 2024
Hermann Senior Housing Corporation MO$210,047 Director $3,000 $2,853 2024
Chestnut Manor Association WA$233,504 Secretary Treasurer $40,075 $33,167 2023
Cass County Housing Corporation IA$209,629 Property Manager $72,292 $71,071 2024
Jubilee Senior Homes Inc CA$209,224 Ceo $47,732 $38,100 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Steve Mcalilly) 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 174 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $161,976 is reasonable (approximately the 97th 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.