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PeerBasis
Compensation Comparability Determination

Samaritan House Inc

Executive Director / CEO

EIN 830378196
NC · NTEE L40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rodney Tucker, Executive Director / CEO ($79,070) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$550 total compensation of comparable organizations → $92,709 $79,070
$15,87010th
$33,08725th
$51,115Median
$62,42775th
$84,42890th
$79,070This org · 89th
p10$15,870
p25$33,087
p50$51,115
p75$62,427
p90$84,428
$79,070

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Pee Wee HomesNC $361,795$550 990
Homes Of Hope IncNC $357,864$55,296 990
Nazareth Housing Development CorpOH $376,175$62,528 990
Gratiot County Hope HouseMI $377,853$65,555 990
Gila House IncAZ $355,543$37,230 990
Papilion House IncTX $352,841$33,661 990
Village Of Hope IncMD $349,483$55,419 990
Active Change Recovery IncCA $346,347$20,893 990
Grace Home IncOK $389,502$64,315 990
Safe Harbors NetworkCA $391,640$11,040 990
Housing Initiatives Of PrincetonNJ $392,002$43,740 990
Sacred Roots Farm IncGA $341,171$85,066 990
Hearne House IncOH $393,504$39,575 990
Siloam Missionary HomesNC $338,177$46,837 990
Next Step Initiative TennesseeTN $397,545$53,258 990
Mission AccomplishedTX $335,955$56,591 990
New Attitude On My Image IncOH $398,948$54,738 990
The New Beginnings Of SouthwestFL $334,293$57,105 990
Our Front PorchCO $400,731$73,893 990
Safe Shelter IncorporatedWI $332,175$73,582 990
Hoskins Park Ministries IncNC $401,432$63,651 990
Gmp Development CorpMA $401,456$4,294 990
Myplace IncMI $327,076$65,907 990
Isaiah House IncGA $326,462$43,985 990
Bethesda House IncMA $326,001$38,785 990

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 NC 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 default89th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted79th

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 (Rodney Tucker) 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 70 similarly situated organizations (Same NTEE sector (L40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,070 is reasonable (approximately the 89th 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). 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.