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PeerBasis
Compensation Comparability Determination

Hillhaven Lomod Inc

Executive Director / CEO

EIN 933835233
CA · NTEE W99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tina Smith Booth, Executive Director / CEO ($1,300) against every comparable organization that fit the selection criteria — 11 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tina Smith Booth — reported title “President Tina Smith”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

11 organizations qualified on sector, size, and geography 11 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,268 total compensation of comparable organizations → $66,825 $1,300
$6,09710th
$10,66125th
$14,474Median
$19,72975th
$53,54190th
$1,300This org · 0th
p10$6,097
p25$10,661
p50$14,474
p75$19,729
p90$53,541
$1,300

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 CA 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
Navy League Of Us Philadelphia Council PA$24,154 Executive Director $8,000 $8,973 2024
Everything Sucks Inc DE$24,422 Trustee $2,000 $2,268 2023
Crossfit Foundation AZ$23,413 President/treas $60,000 $66,825 2023
Patricia Memorial Baptist Church NC$21,557 Pastor $12,000 $13,948 2024
Center For Business And Consumer Ethics OH$28,268 Trustee, Exec Director $12,149 $14,474 2024
Us Pugwash DC$30,200 Executive Director $6,000 $6,097 2023
Ccao Research & Educational Foundation OH$16,102 Executive Director $44,940 $53,541 2024
Ojpac Inc NY$32,253 Executive Director, Trustee $19,600 $20,511 2023
Flite Test Community Association OH$33,644 Vice President $14,926 $18,308 2023
Reserve Officers Association Memorial DC$33,751 Executive Director $18,644 $18,947 2023
Arthur Butler Post 359 The American NY$35,783 1st Vice Commander $11,800 $12,348 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Tina Smith Booth) 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 11 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,300 is reasonable (approximately the 0th 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.