Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Lucian Manor Affordable Housing Inc

Executive Director / CEO

EIN 942474131
CA · NTEE L210
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seana O'shaughnessy, Executive Director / CEO ($12,716) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Seana O'shaughnessy — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $88,000 $12,716
$19,25310th
$35,89625th
$45,701Median
$66,17375th
$75,24490th
$12,716This org · 6th
p10$19,253
p25$35,896
p50$45,701
p75$66,173
p90$75,244
$12,716

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
Villa San Pedro Hdc Inc CA$432,245 President $69,198 $67,213 2024
Dublin Transit Eah Inc CA$478,483 President $32,623 $31,687 2024
Pagedale Rhf Housing Inc CA$412,108 President/ceo $76,739 $72,616 2025
Lane Manor Rhf Housing Inc CA$411,152 President/ceo $68,128 $66,173 2024
Abbey Rhf Housing Inc CA$483,873 President/ceo $68,128 $66,173 2024
Nhdc Hampton Court Apartments Inc CA$487,216 President $13,750 $13,356 2024
3250 Sacramento Housing Inc CA$396,450 Ceo $47,732 $47,732 2023
Regency Apartments Rhf Housing Inc CA$380,268 President/ceo $76,739 $74,537 2024
Decro Epsilon Corporation CA$379,614 Chief Executive Officer $6,300 $6,300 2023
Dr Lynch Foundation CA$518,707 Director $61,321 $58,026 2025
Uc Independent Inc CA$374,336 President $43,669 $43,669 2023
Salishan Senior Housing CA$523,681 Chief Executive Officer $40,383 $39,224 2024
Samchai CA$528,714 President $58,718 $58,718 2023
Saratoga Court Inc CA$529,419 Cfo / Assistant Secretary $77,467 $75,244 2024
Manteca Senior Housing Corporation CA$363,382 President $43,669 $43,669 2023
Gardella Plaza Inc CA$361,384 President $43,669 $43,669 2023
Rio Hondo Community Development CA$533,925 Executive Director $40,178 $40,178 2023
Intercontinental Affordable Housing Inc CA$534,980 President $90,000 $87,418 2024
The Salvation Army Colorado Springs Residences Ii CA$358,927 President $32,694 $32,694 2023
Central Valley Senior Housing CA$357,980 President $43,669 $43,669 2023
The Salvation Army Missoula Residences Inc CA$350,630 President $32,694 $32,694 2023
St James Park Rhf Housing Inc CA$546,339 President/ceo $68,128 $66,173 2024
Village Oduduwa Corp Of Marin City CA$547,754 President $88,000 $88,000 2023
Drachma Housing Inc CA$344,278 Ceo $47,732 $47,732 2023
Mid-peninsula Oroysom Senior Housinginc CA$550,083 Cfo / Assistant Secretary $77,467 $75,244 2024

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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted19th

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 (Seana O'shaughnessy) 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 36 similarly situated organizations (Same NTEE sector (L21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,716 is reasonable (approximately the 6th 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.