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PeerBasis
Compensation Comparability Determination

Foundation Realty

Executive Director / CEO

EIN 651317338
VA · NTEE F11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah M Dicroce, Executive Director / CEO ($20,479) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah M Dicroce — reported title “PRESIDENT, SECRETARY & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,205 total compensation of comparable organizations → $82,626 $20,479
$5,86210th
$9,60925th
$32,873Median
$39,43075th
$65,15390th
$20,479This org · 40th
p10$5,862
p25$9,609
p50$32,873
p75$39,430
p90$65,153
$20,479

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 VA 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
Butler Behavioral Health Properties OH$229,149 Ceo $33,771 $35,982 2024
Welcome House Qalicb Inc MO$264,575 President, Ceo And Treasurer $4,840 $5,157 2024
Addictions Care Foundation NY$216,331 Trustee/chief Exec. Dir. $14,350 $13,044 2024
A Better Day Than Yesterday Initiative Program VA$284,313 President $46,659 $46,659 2023
Dr Mwmccaleb Educational Fund LA$296,534 Executive Director $33,333 $36,924 2024
Come As You Are Ministry NM$184,939 Pres. And Ex $26,668 $28,854 2024
Vida Plena WY$302,450 Executive Director $36,000 $38,779 2024
Baptist Health Deaconess Madisonville Fo KY$305,767 Assistant Secretary $1,115 $1,205 2024
Bessie Boley Foundation FL$178,589 Chief Executive Officer $7,322 $6,920 2024
Share House Foundation ND$178,486 Foundation Director $36,306 $40,080 2024
Mission For Miracles PA$174,330 Board Member $7,500 $7,524 2024
Abiding Missions PA$316,938 Executive Director $80,000 $82,626 2023
Neighborhood Living Resources CO$165,355 Ceo $33,102 $32,873 2023
Go-getters Foundation Inc MD$321,161 Ceo $80,021 $77,482 2023
Foundation For Tops Club Inc WI$341,359 President $11,130 $11,694 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Deborah M Dicroce) 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 15 similarly situated organizations (Same NTEE sector (F11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,479 is reasonable (approximately the 40th 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.