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PeerBasis
Compensation Comparability Determination

Circus And Traveling Shows Retirement Project Inc

Executive Director / CEO

EIN 800028089
FL · NTEE L22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Stevens, Executive Director / CEO ($33,160) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$85 total compensation of comparable organizations → $73,221 $33,160
$3,76510th
$10,55925th
$24,213Median
$38,17375th
$63,29490th
$33,160This org · 54th
p10$3,765
p25$10,559
p50$24,213
p75$38,173
p90$63,294
$33,160

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 FL 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
The Hills At Cortland Ridge WI$65,337 Ceo $32,070 $35,652 2023
Abilities At English Park Inc FL$63,084 President/ceo $38,173 $38,173 2023
Roseland Place Inc Nfp CO$61,985 President $11,727 $11,970 2023
Prairie Inn Corporation ND$70,068 Executive Director $8,865 $10,356 2023
Mermentau Elderly Housing FL$59,784 Vice Preside $75,384 $73,221 2024
East View Villa Inc KS$71,255 Ceo $2,885 $3,222 2024
Abilities At Eagle's Nest Inc FL$72,042 President/ceo $38,173 $38,173 2023
Frankford Elderly Housing Corporation MO$74,027 Vice President $2,208 $2,418 2024
Loretta Village Housing Ii Inc MD$75,094 Board Member $11,222 $11,168 2023
Manor Care Of Spokane Wa Association OH$54,489 Ceo $14,012 $15,345 2024
Passavant Memorial Homes Ii Inc PA$52,241 Ceo & President $36,502 $37,637 2024
Aultman Home For Aged Women Inc OH$78,667 Executive Director $77 $85 2024
18 W Read St Inc MD$79,128 Executive Director $4,329 $4,308 2023
Lss Housing Eau Claire Inc WI$79,474 President $40,683 $43,930 2024
Lutheran Development Corporation OH$80,205 President/ce $54,426 $59,603 2024
Mosaic Illinois Housing I NE$48,978 President $32,929 $37,701 2023
Abilities At San Juan Ii Inc FL$83,482 President/ceo $38,173 $38,173 2023
Jones Manor On The Sound NY$83,605 Executive Director $12,000 $11,543 2023
Arc Apartments Inc NY$88,907 Ceo $69,638 $66,985 2023
Manor Care Of Tacoma Wa Association OH$90,124 Ceo $14,012 $15,345 2024
Faith Residence Apartments Inc MN$91,636 President & $21,403 $21,866 2024
Mohn Street Accessible Housinginc PA$92,206 President $35,818 $38,022 2023
Senior Homes Of Colorado CO$92,951 Executive Dir. $72,616 $71,994 2024
Mckee Street Apartments Inc MO$93,336 President $7,448 $8,156 2024
Elim Senior Housing Inc OH$95,392 Director/president $24,254 $26,560 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default54th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted12th

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 (Lee Stevens) 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 26 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,160 is reasonable (approximately the 54th 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.