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PeerBasis
Compensation Comparability Determination

Care Nest Homes Limited

Executive Director / CEO

EIN 842045108
PA · NTEE E60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tamika Lions, Executive Director / CEO ($168,562) against every comparable organization that fit the selection criteria — 105 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: Tamika Lions — reported title “MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,447 total compensation of comparable organizations → $317,080 $168,562
$25,85110th
$48,89925th
$75,999Median
$104,19675th
$137,86690th
$168,562This org · 96th
p10$25,851
p25$48,899
p50$75,999
p75$104,196
p90$137,866
$168,562

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 PA 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
Interfaith Caregivers Of Greater Mercer County Inc NJ$428,586 Exec Director $63,269 $55,021 2024
Center For Healthcare Careers Of WI$427,710 Executive Director $138,970 $141,362 2024
Oregon Spinal Cord Injury Connection OR$427,229 Executive Director $73,334 $66,332 2024
Refuge International Inc TX$436,398 Administrator $69,300 $69,514 2023
Youthcast Media Group Inc VA$423,891 Ceo & Founder $122,596 $118,700 2023
Als United Rhode Island RI$422,201 Executive Director $95,000 $86,438 2025
Medbank Foundation Inc GA$420,934 Executive Di $79,358 $77,719 2024
Restoration House Wnc NC$440,895 Executive Director $49,333 $49,649 2024
Milwaukee Community Acupuncture Inc WI$441,890 President $56,167 $58,822 2023
Senior Housing And Resource Management SC$441,998 Executive Director $128,077 $126,788 2025
Cactus Cancer Society CA$416,929 President $84,792 $69,476 2025
Uhphealth Inc TX$414,126 Executive Director $78,003 $75,999 2024
Confluence Hrkc MO$411,620 Finance Coor $40,782 $42,072 2024
The Greene Foundation CA$458,754 Executive Director $69,000 $58,032 2024
A Time To Heal Inc NE$401,881 Executive Director $124,059 $133,803 2023
St Louis Health Equipment Lending MO$401,059 Executive Di $100,653 $103,835 2024
Lifeline Pregnancy Help Center Inc NC$400,449 Executive Director $49,280 $51,061 2023
Wise Health Foundation TX$399,867 Ceo Of System $134,823 $135,239 2023
Slamt1d Inc VT$462,702 Chief Executive Officer $106,676 $104,580 2024
Man Cave Health Inc NY$398,267 Director $110,306 $97,084 2024
Lightpath Health TX$463,502 Executive Director $147,352 $143,566 2024
Children's Health Ventures Inc NJ$394,773 President/ceo $166,518 $144,809 2024
Positive Family Partners Inc FL$392,326 Ceo $18,000 $16,957 2023
White Pine Center For Healing Corp PA$387,213 Executive Di $47,500 $47,500 2023
Vermont Association Of Hospitals & VT$386,874 Vice Chair/s $64,220 $62,959 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)95th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted86th

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 (Tamika Lions) 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 105 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $168,562 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.