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PeerBasis
Compensation Comparability Determination

St Joseph Community Land Trust

Executive Director / CEO

EIN 651166533
NV · NTEE L22
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jean Diaz, Executive Director / CEO ($98,462) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$276 total compensation of comparable organizations → $464,169 $98,462
$10,47210th
$18,64925th
$32,826Median
$56,11475th
$75,22790th
$98,462This org · 92nd
p10$10,472
p25$18,649
p50$32,826
p75$56,114
p90$75,227
$98,462

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

OrganizationStateTotal revenueTotal compSource
Central Park Senior Residences IncKS $231,128$2,762 990
Asi Freeport Senior Housing IncMN $227,228$62,922 990
Ebenezer Lakes Senior HousingMN $225,186$76,091 990
Beloit Assisted Living IncWI $233,461$20,674 990
Chestnut Manor AssociationWA $233,504$35,794 990
Cabell-huntington Unity Apts IncWV $224,685$56,114 990
River Town Heights IncMN $224,666$40,091 990
Franklin Senior HousingMN $223,134$18,649 990
Garden Way Housing IncPA $222,506$18,095 990
Homes For Shippensburg IncMD $236,378$24,559 990
Aaa Elderly Housing - Brett H BradshawAR $222,250$14,374 990
Clark County Supportive HousingincMN $221,935$63,436 990
United Methodist Senior Services OfMS $221,759$174,810 990
Owatonna Senior Housing IncMN $221,450$63,436 990
201 Thurbers IncRI $221,295$9,812 990
Monterey Road Supportive Housing CorpCA $221,237$33,382 990
Presbyterian Home Quitman RetirementGA $238,240$53,161 990
O'bannon Terrace Of Goshen IncOH $238,262$8,167 990
Alloway Housing DevelopmentNY $239,066$21,357 990
Jamestown Lutheran Housing CorporationPA $219,092$39,100 990
Wellstone Commons Senior HousingMN $218,737$18,649 990
Germantown Section 811 HousingPA $217,744$25,394 990
Sepp Rural Elderly Housing IncNY $242,040$19,240 990
Catholic Eldercare At St Hedwig'sMN $242,381$32,119 990
Aaa Elderly Housing - Heritage Villa OfAR $243,182$14,374 990

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 NV 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 default92nd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted41st

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 (Jean Diaz) 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 175 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,462 is reasonable (approximately the 92nd 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.