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PeerBasis
Compensation Comparability Determination

Casa De Merced

Executive Director / CEO

EIN 860808941
CO · NTEE L22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kuhl Brown, Executive Director / CEO ($34,402) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kuhl Brown — 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

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,699 total compensation of comparable organizations → $49,487 $34,402
$21,37810th
$30,31325th
$34,463Median
$34,63775th
$37,36890th
$34,402This org · 28th
p10$21,378
p25$30,313
p50$34,463
p75$34,637
p90$37,368
$34,402

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 CO 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
Tri-county Senior Citizens & Housing Inc CO$371,142 Executive Dir. $40,565 $39,401 2024
Mercy Place Belmont Inc CO$366,310 Director $34,463 $34,463 2023
Mesa Senior Meadows CO$362,254 Vice President $35,660 $34,637 2024
Gault Street Senior Housing CO$353,940 President $25,195 $25,195 2023
Avondale Senior Village CO$398,003 Vice President $35,660 $34,637 2024
El Mirage Senior Village CO$348,997 Vice President $34,402 $34,402 2023
Mcauley Manor Inc CO$348,558 Director $37,575 $36,497 2024
Assisi Homes Of Neenah Inc CO$417,981 President $12,045 $11,699 2024
St Mary's Villa Inc CO$429,831 Director $34,463 $34,463 2023
St Theresa Village Inc CO$469,005 Director $34,463 $34,463 2023
Marshside Village Inc CO$486,117 Vice President $35,660 $34,637 2024
Guadalupe Senior Village CO$254,265 Vice President $35,660 $34,637 2024
Mercy Senior Housing Oxnard CO$503,442 President $22,009 $21,378 2024
Sacred Heart Village Iii Inc CO$507,497 Director $34,463 $34,463 2023
Mercy Village Joplin Inc CO$508,747 President $35,478 $34,460 2024
Francis Of Assisi Community CO$524,360 President $22,009 $21,378 2024
Vista Alegre CO$537,514 President $29,805 $28,950 2024
Archway Communities Inc CO$556,907 Executive Director $50,949 $49,487 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted33rd

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 (Kuhl Brown) 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 18 similarly situated organizations (Same NTEE sector (L22) + CO + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,402 is reasonable (approximately the 28th 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.