Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Augusta Voa Elderly Housing Inc

Executive Director / CEO

EIN 721323652
VA · NTEE L210
FY ending 2025-06-30
June 10, 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 — 218 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

218 organizations qualified on sector, size, and geography 218 within the band form the benchmarked peer set.

Distribution of comparable compensation

$84 total compensation of comparable organizations → $509,234 $183,373
$9,38010th
$21,90825th
$37,715Median
$55,74475th
$83,93590th
$183,373This org · 96th
p10$9,380
p25$21,908
p50$37,715
p75$55,744
p90$83,935
$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
Tg 304 Inc TX$451,897 Executive Director $29,794 $31,683 2024
Villa At Meadow View Inc MA$456,354 President $13,889 $13,268 2024
Episcopal Housing Of Birmingham Inc AL$451,323 Executive Director $13,829 $15,883 2024
Ruperts Kids Inc IN$450,629 President & Secretary $23,700 $26,570 2024
Sacred Heart Village Ii Inc CO$450,091 President $13,716 $13,982 2024
United Church Residences Of Burlington OH$459,652 Treasurer $34,230 $39,680 2023
Lucian Manor Affordable Housing Inc CA$447,045 President/ceo $12,716 $12,018 2023
Alverno Housing Corporation WI$446,060 President (Thru June 2024) $8,312 $9,228 2024
United Church Residences Of North Lewisburg Ohio Inc OH$463,457 Treasurer $34,230 $39,680 2023
United Church Residences Of Goshen OH$444,189 Treasurer $34,230 $39,680 2023
Bristol Gardens Inc PA$466,891 President/ T $46,154 $50,375 2023
Winter Grove Inc CT$440,150 President/ceo $81 $84 2023
Semiperm Housing Development NY$439,815 President (Through 2/23/24) $16,551 $15,900 2024
Great Falls Housing Corporation NJ$468,644 Chair/president $11,741 $11,474 2023
Change Happens Cdc TX$468,693 Executive Director $125,000 $136,854 2023
Kukui Kauhale Inc HI$437,763 Director $46,064 $43,843 2024
Victoria Voa Elderly Housing Inc VA$437,417 President $183,373 $183,373 2025
Marin Homes For Independent Living CO$470,536 President $22,009 $22,435 2024
Luther Court Inc PA$437,000 Ceo And Chair $39,302 $42,896 2023
National Church Residences Development OH$472,912 President $46,401 $52,247 2024
Envision Communities Inc MN$434,949 Chair $12,681 $13,714 2023
The Landing Apartments MN$473,206 President & Executive Vp $22,614 $23,755 2024
Villa San Pedro Hdc Inc CA$432,245 President $69,198 $63,522 2024
Jonah Affordable Housing TN$476,478 Executive Director $37,497 $41,901 2024
United Church Residence Of Athens OH$431,054 Treasurer $50,772 $57,168 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 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 10, 2026, comparing compensation against 218 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 10, 2026.