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PeerBasis
Compensation Comparability Determination

Kerrville Voa Elderly Housing Inc

Executive Director / CEO

EIN 721114489
VA · NTEE L21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael W King, Executive Director / CEO ($183,373) against every comparable organization that fit the selection criteria — 207 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: Michael W King — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

207 organizations qualified on sector, size, and geography 207 within the band form the benchmarked peer set.

Distribution of comparable compensation

$84 total compensation of comparable organizations → $509,234 $183,373
$10,55510th
$22,43525th
$38,139Median
$57,16875th
$83,97390th
$183,373This org · 96th
p10$10,555
p25$22,435
p50$38,139
p75$57,168
p90$83,973
$183,373

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
Capc Supportive Needs Housing Inc NJ$421,673 President And Ceo $38,513 $36,555 2024
Tg 305 Inc TX$422,913 Executive Director $20,876 $22,855 2023
Mansfield Voa Independent Housing VA$423,146 President $179,300 $184,044 2024
William Booth Residence Inc A Nc Corp ( GA$424,511 Director / President $38,945 $41,629 2024
Opportunities Unlimited Of Erie Inc PA$425,105 Executive Dir. $45,760 $48,513 2024
Torrington Voa Elderly Housing Inc VA$425,256 President $183,373 $183,373 2025
Oak House Inc MI$426,375 Executive Di $72,401 $79,445 2024
Cypress West Housing Development Fund NY$426,455 Ceo $25,826 $24,809 2024
A Caring Plus Inc MO$413,487 Executive Director $34,931 $40,493 2023
National Church Residences OH$427,717 President $48,755 $53,482 2025
Pagedale Rhf Housing Inc CA$412,108 President/ceo $76,739 $68,629 2025
Lane Manor Rhf Housing Inc CA$411,152 President/ceo $68,128 $62,540 2024
United Church Residence Of Athens OH$431,054 Treasurer $50,772 $57,168 2024
Villa San Pedro Hdc Inc CA$432,245 President $69,198 $63,522 2024
Envision Communities Inc MN$434,949 Chair $12,681 $13,714 2023
Luther Court Inc PA$437,000 Ceo And Chair $39,302 $42,896 2023
Victoria Voa Elderly Housing Inc VA$437,417 President $183,373 $183,373 2025
Kukui Kauhale Inc HI$437,763 Director $46,064 $43,843 2024
Habitat For Humanity Dean Street Housing NY$402,485 Treasurer Until June 2023 $32,660 $32,301 2023
Ucc Ix Inc OH$402,296 Treasurer $34,230 $39,680 2023
Semiperm Housing Development NY$439,815 President (Through 2/23/24) $16,551 $15,900 2024
Winter Grove Inc CT$440,150 President/ceo $81 $84 2023
West Central Mo Prairie Estates Inc MO$397,065 Chief Executive Officer $24,797 $27,201 2025
United Church Residences Of Goshen OH$444,189 Treasurer $34,230 $39,680 2023
3250 Sacramento Housing Inc CA$396,450 Ceo $47,732 $45,111 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2025 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 default96th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Michael W King) 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 207 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $183,373 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.