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PeerBasis
Compensation Comparability Determination

Bethany House Of Cumberland County

Executive Director / CEO

EIN 872011173
PA · NTEE L21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Moreno, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$76 total compensation of comparable organizations → $168,622 $50,000
$8,64910th
$21,25925th
$37,063Median
$52,68275th
$70,01090th
$50,000This org · 72nd
p10$8,649
p25$21,259
p50$37,063
p75$52,682
p90$70,010
$50,000

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.

OrganizationStateTotal revenueTotal compSource
South Lake Tahoe Supportive HousingMN $298,799$65,114 990
Partnership Housing Of Southwest AlabamaAL $296,079$32,861 990
Mike Foyes Homes IncWA $301,198$20,028 990
Greencastle Of AllertonIL $301,241$48,467 990
Lytle Trace IncOH $293,086$8,787 990
Eliza Johnson Center For The AgingTX $289,575$1,204 990
Redmond Elderly Housing AssociationWA $288,174$42,263 990
NaomiWA $287,698$61,673 990
Exhale Women's FellowshipNJ $308,865$17,190 990
Spiti Housing Development FundNY $309,417$21,792 990
River Grove Retirement Community IncMI $310,149$32,995 990
Tg 301 IncTX $311,505$20,940 990
Pleasant Street Housing IncME $283,651$6,151 990
Keystone Development IncTN $312,151$24,671 990
Asi Kansas City IncMN $282,961$63,763 990
Independent Living Horizons Eight IncGA $312,750$21,326 990
Roxbury Development CorporationMA $313,126$3,717 990
Lancaster Housing Development FundNY $313,548$22,726 990
Wider Path Home FoundationRI $313,582$43,292 990
Snhs North Berwick Elderly Housing IncNH $314,200$46,931 990
1850 North Croskey DevelopmentPA $280,632$62,690 990
Common Ground DevelopmentMA $280,360$26,910 990
Lupine Housing IncCA $279,929$23,005 990
Culver City Rotary Plaza IncCA $315,455$57,299 990
Oaklawn Apartments IncIN $278,851$53,831 990

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 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 default72nd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted10th

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 (Amy Moreno) 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 199 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 72nd 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.