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PeerBasis
Compensation Comparability Determination

West Valley Towers

Executive Director / CEO

EIN 953573752
CA · NTEE P75
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Hartman Stuart J, Executive Director / CEO ($68,128) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Hartman Stuart J — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,423 total compensation of comparable organizations → $507,958 $68,128
$11,61110th
$29,40225th
$46,256Median
$79,52375th
$122,71290th
$68,128This org · 67th
p10$11,611
p25$29,402
p50$46,256
p75$79,523
p90$122,712
$68,128

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
Sunnyside Citywide Homecare NY$337,202 Associate Executive Director Of Finance $42,934 $46,256 2023
Bishop Morrow Personal Care Home PA$302,813 President $12,000 $13,858 2024
Real Services Housing Inc IN$300,889 President/ce $36,785 $46,251 2023
Marian Manor Apartments Inc ND$279,559 Administrator $24,902 $32,583 2023
The Wesley Inc MD$380,240 Executive Dir. $113,685 $123,086 2024
Wrc North Fork Heights PA$382,563 Board Member/cbdo $42,708 $49,322 2024
Greenfield Manor Inc WI$260,032 Executive Dir. $9,600 $11,611 2024
Senior Advocates For Generational Equity OR$393,791 Executive Director $95,524 $102,732 2024
St Croix Valley Supportive Housing MN$394,144 President And Ceo $41,871 $47,913 2024
Casa Bienvivir TX$394,889 C.e.o. $438,486 $507,958 2024
Englishton Park Inc IN$398,892 Executive Director $24,075 $29,402 2024
Management Services Inc CA$410,924 President $122,712 $122,712 2024
Mountlake Terrace Community Senior Center WA$237,138 Executive Director $76,698 $79,523 2024
Harrison House Personal Care Home PA$232,550 Executive Vp $41,926 $48,419 2024
Ashland Assisted Living Inc OH$418,173 President & Ceo $9,088 $11,476 2023
Agebetter Inc WI$421,456 Executive Di $79,362 $98,820 2023
Home For The Armenian Aged Inc NJ$221,744 Administrator $33,922 $35,075 2024
Villagesokc Inc OK$221,397 Executive Di $15,600 $20,481 2023
Neville Communities Inc MA$428,923 Executive Director (Until 01/24) $4,250 $4,423 2024
Abilities At Crestview Inc FL$219,629 President/ceo $38,173 $42,756 2023
Rice Arlington Sr Supportive Hsg MN$455,762 President/tr $65,715 $77,419 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 2024 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 default67th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Hartman Stuart J) 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 21 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,128 is reasonable (approximately the 67th 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.