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PeerBasis
Compensation Comparability Determination

Janua Coeli Inc

Executive Director / CEO

EIN 800037294
FL · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Flor M Matamoros, Executive Director / CEO ($30,960) 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 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Flor M Matamoros — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$303 total compensation of comparable organizations → $509,902 $30,960
$10,63510th
$20,84325th
$39,918Median
$62,62275th
$97,20990th
$30,960This org · 37th
p10$10,635
p25$20,843
p50$39,918
p75$62,622
p90$97,209
$30,960

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
Columbian Retirement Home Inc CA$263,370 President/treasurer $8,000 $7,570 2023
Laurelwood Senior Housing Corporation TN$260,994 Director/president Of Hutsonwood $15,704 $17,572 2024
Meadow Road Housing Corporation Inc NH$260,531 President $24,428 $24,010 2024
Casa Del Pueblo Ii AZ$264,158 President $12,660 $12,961 2024
Heritage Place Phase Iii ID$259,454 Executive Dir. $21,242 $24,054 2024
Independent Living Horizons Nine Inc GA$265,847 President/ceo $21,151 $23,307 2023
Ucc Xvii Inc OH$258,578 Treasurer $50,772 $57,243 2024
Shelby County Senior Citizens Corp TX$257,195 Secretary/tr $32,160 $34,244 2024
Hudson Senior Housing Inc MN$256,839 President/tr $68,006 $69,687 2025
Bozeman Senior Housing Inc MN$268,145 President/tr $68,006 $69,687 2025
Dunn Family Senior Citizens Home Inc MI$268,279 Assistant Secretary $69,471 $74,362 2025
Indian Rock Supportive Housing Inc MA$268,885 President $37,386 $34,840 2025
Garden Terrace Commons Senior Housing MN$255,476 Executive Vice President $18,918 $20,486 2023
Guadalupe Senior Village CO$254,265 Vice President $35,660 $36,399 2024
Passumpsic View Inc VT$253,901 Executive Director $22,748 $25,093 2023
Appleway Court 202 WA$270,668 Ceo (Through $114,999 $109,598 2024
Chippewa Lutheran Housing Corp PA$270,824 Chief Executive Officer $39,302 $42,953 2023
Snhs Raymond Elderly Housing Inc NH$271,123 Treasurer $53,564 $51,291 2025
The Army Retirement Residence Foundation VA$271,300 Executive Director $114,167 $117,341 2024
Loretto Properties Corporation NY$253,117 Ceo/president $27,907 $26,844 2024
Providence Blanchet Association WA$252,450 President $461,693 $453,008 2023
Summerside Woods Inc OH$273,334 Chief Executive Officer $7,729 $8,971 2023
Bella Vida Forefront Living TX$273,417 Chief Executive Officer $59,739 $63,611 2024
Cheyenne Senior Housing Inc MN$250,150 President/tr $68,006 $69,687 2025
Steamboat Trails Inc OH$249,965 Chief Executive Officer $5,741 $6,664 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2024 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 default37th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted4th

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 (Flor M Matamoros) 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 (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,960 is reasonable (approximately the 37th 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.