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PeerBasis
Compensation Comparability Determination

St Ann's Greens Of Leroy Inc

Executive Director / CEO

EIN 852951380
NY · NTEE P81
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael E Mcrae, Executive Director / CEO ($78,615) against every comparable organization that fit the selection criteria — 19 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

Benchmarked executive: Michael E Mcrae — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,481 total compensation of comparable organizations → $103,329 $78,615
$3,58410th
$6,99925th
$22,934Median
$48,39275th
$67,81590th
$78,615This org · 89th
p10$3,584
p25$6,999
p50$22,934
p75$48,392
p90$67,815
$78,615

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 NY 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
Forever Young Activity Center TX$104,600 Vice President $5,413 $5,992 2024
Fayetteville-lincoln County Senior Citizens Inc TN$107,456 Executive Director $21,055 $23,860 2025
Altogether In Love CA$108,146 President $24,000 $22,934 2024
Ohio Senior Olympics Inc OH$110,630 Executive Di $11,669 $13,677 2024
Emporia Senior Center Inc KS$95,933 President And Ceo $68,982 $84,908 2023
North End Senior Solutions OR$94,975 Lubeck $13,060 $13,818 2023
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $4,469 2023
Big Valley Fifty Plus CA$120,511 Treasurer $1,550 $1,481 2024
Community And Seasoned Citizens Inc OH$88,363 Trustee $3,432 $4,023 2024
Marshall County Senior Citizens Corp TN$127,301 Executive Director $44,136 $51,341 2024
Greenmount Senior Center Inc MD$128,472 Officer $42,000 $42,333 2025
Faith In Action Caregivers Inc WV$129,899 Executive Director $53,030 $63,542 2024
Jenkins Living Center Foundation SD$74,944 President/ceo $6,555 $8,006 2024
Las Vegas Deaf Seniors NV$143,458 President $1,650 $1,830 2024
Deliver Me Senior Support Services MS$145,734 Executive Director $34,935 $43,058 2024
Zeta Zeta Lambda Company Inc NY$149,130 Treasurer $12,000 $12,354 2023
Catholic Elderly Services Inc FL$150,977 President/ceo $48,011 $49,913 2024
Wimberley Senior Citizens TX$153,672 Director $42,340 $46,870 2024
Indiana Drug Enforcement IN$156,668 Training Coo $86,000 $103,329 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)95th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 E Mcrae) 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 19 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,615 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). 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.