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PeerBasis
Compensation Comparability Determination

Ark Residential Assisted Living Asn

Executive Director / CEO

EIN 710716568
AR · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phyllis Bell, Executive Director / CEO ($132,600) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Phyllis Bell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $241,546 $132,600
$11,15610th
$33,28225th
$55,531Median
$77,15675th
$107,50490th
$132,600This org · 96th
p10$11,156
p25$33,282
p50$55,531
p75$77,156
p90$107,504
$132,600

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 AR 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
Downtown Moorhead Inc MN$219,938 President/ceo $170,346 $145,449 2024
Adams County Chamber Of Commerce Inc WI$220,256 Executive Director $50,000 $45,123 2024
Shelby County Economic Development Board Inc MO$219,838 Employee $129,386 $121,916 2023
Greater Fairbanks Board Of Realtors AK$220,348 Executive Di $85,522 $70,653 2024
Owners' Counsel Of America Inc ID$219,558 Executive Di $67,500 $62,048 2024
Missouri State Assessors Association MO$220,614 Secretary $300 $274 2024
Missouri Ambulance Association MO$219,053 Executive Director $16,500 $15,102 2024
Colerain Chamber Of Commerce Inc OH$218,999 President $74,500 $70,199 2023
Georgia Head Start Association Inc GA$221,542 Executive Director $67,371 $58,536 2024
Real Estate Association Of Puget Sound WA$221,839 Chairman $70,900 $56,472 2023
Bedford Chamber Of Commerce Inc VA$221,895 President $55,108 $47,337 2023
Rogue Valley Vintners OR$222,028 Executive Director $80,500 $66,507 2023
Nw High Performance OR$222,514 Executive Dir. $134,514 $111,131 2023
Oregon Cheese Guild OR$217,494 Executive Director $84,000 $67,407 2024
Austin Chamber Of Commerce IL$217,403 Executive Dir. $27,650 $27,190 2021
Germantown Area Chamber Of Commerce WI$217,363 Executive Direc $46,050 $41,558 2024
The Lower Niagara River Region Chamber NY$222,922 Past President $82,458 $64,386 2024
Next Generation In Trucking Association KY$223,098 President $141,413 $135,163 2023
Procedure Professionals Association Inc FL$217,027 Owner $1,800 $1,461 2024
Veterinary Specialty Practice Alliance Inc OH$223,460 Executive Director $62,400 $57,111 2024
Blair Chiropractic Membership AL$223,589 Executive Director $66,824 $62,383 2024
Icti C A R E Foundation Inc NY$223,734 Bookkeeper $132,215 $103,239 2024
Culver City Arts District CA$216,320 Executive Dir. $12,368 $9,501 2023
National Association Of Certified TX$216,295 Executive Dir. $100,000 $86,439 2024
Creative Enterprise Zone MN$223,848 Executive Di $91,528 $78,151 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default96th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted96th
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 (Phyllis Bell) 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 444 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132,600 is reasonable (approximately the 96th 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.