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PeerBasis
Compensation Comparability Determination

Guadalupe Senior Village

Executive Director / CEO

EIN 860897709
CO · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kuhl Brown, Executive Director / CEO ($35,660) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$297 total compensation of comparable organizations → $499,557 $35,660
$10,87110th
$21,21725th
$38,524Median
$61,35275th
$97,27090th
$35,660This org · 48th
p10$10,871
p25$21,217
p50$38,524
p75$61,352
p90$97,270
$35,660

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.

OrganizationStateTotal revenueTotal compSource
Passumpsic View IncVT $253,901$24,584 990
Loretto Properties CorporationNY $253,117$26,299 990
Garden Terrace Commons Senior HousingMN $255,476$20,071 990
Providence Blanchet AssociationWA $252,450$443,816 990
Hudson Senior Housing IncMN $256,839$68,273 990
Shelby County Senior Citizens CorpTX $257,195$33,550 990
Cheyenne Senior Housing IncMN $250,150$68,273 990
Steamboat Trails IncOH $249,965$8,789 990
Ucc Xvii IncOH $258,578$56,081 990
Heritage Place Phase IiiID $259,454$23,566 990
Jordan Bay PlaceME $248,899$48,381 990
Meadow Road Housing Corporation IncNH $260,531$34,144 990
Summerfield Senior Residences IncKS $247,610$2,973 990
Laurelwood Senior Housing CorporationTN $260,994$21,217 990
Sands Horizon Ii IncGA $247,015$9,194 990
Janua Coeli IncFL $262,251$30,332 990
Columbian Retirement Home IncCA $263,370$7,417 990
Whitewater Manor IncWI $245,060$39,883 990
Westfield Towers IncPA $244,887$19,474 990
Casa Del Pueblo IiAZ $264,158$32,208 990
Edgecomb WoodsME $243,350$49,418 990
Renewal House IncCT $243,316$59,856 990
Aaa Elderly Housing - Heritage Villa OfAR $243,182$15,470 990
Independent Living Horizons Nine IncGA $265,847$22,834 990
Catholic Eldercare At St Hedwig'sMN $242,381$34,568 990

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 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted40th

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 201 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,660 is reasonable (approximately the 48th 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.