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PeerBasis
Compensation Comparability Determination

Thomas Housing Development Corporation

Executive Director / CEO

EIN 030463073
MD · NTEE L21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Najla Wortham, Executive Director / CEO ($36,154) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$833 total compensation of comparable organizations → $319,846 $36,154
$7,21610th
$12,60525th
$22,808Median
$37,82275th
$51,89590th
$36,154This org · 70th
p10$7,216
p25$12,605
p50$22,808
p75$37,822
p90$51,895
$36,154

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Abcap Housing M IncOH $71,704$47,233 990
Glenmore Housing IncMD $71,530$4,457 990
Independent Living Horizons Twelve IncGA $72,061$23,420 990
Community Services Second HousingNY $71,077$29,327 990
Alternatives Homes 2004 IncNJ $70,125$21,010 990
Shalom Apartments Of FederationPA $69,837$24,681 990
Maxcen Housing Society Inc Kentucky BranchKY $69,790$5,962 990
Community Services Fourth HousingNY $69,663$29,327 990
Westland Community Housing CorporationMA $69,627$42,921 990
Westhampton Senior Housing IncMA $69,323$7,353 990
Mosaic Housing Corp Xx - Garden CityNE $74,256$30,942 990
Evans Place Housing IncNJ $74,331$11,441 990
Mosaic Housing Corp XiiNE $68,885$30,942 990
Affordable Senior Housing OfMA $74,574$7,353 990
Homes Of Care Ii IncMA $68,704$23,904 990
Home Together Community HousingMA $68,062$8,790 990
Marsh Island CorporationME $67,997$37,097 990
Passavant Memorial Homes ViiPA $67,562$38,935 990
Wellspring Bridge ApartmentsKY $66,927$15,641 990
Nyc Partnership Housing DevelopmentNY $66,900$39,884 990
Ken-crest Housing Pa 2000 IncPA $76,628$31,500 990
Shirley Bridge BungalowsWA $66,720$23,886 990
Keystone Housing Development CorporationPA $66,416$833 990
Dd Housing IncorporatedCO $66,231$22,195 990
Shdc No 9 IncHI $78,428$12,542 990

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 MD 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 default70th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Najla Wortham) 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 118 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,154 is reasonable (approximately the 70th 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.