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

Chelsea Restoration

Executive Director / CEO

EIN 042614551
MA · NTEE L25Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marilyn Garcia, Executive Director / CEO ($88,570) 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 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marilyn Garcia — reported title “Executive Director”, 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

$1,259 total compensation of comparable organizations → $653,381 $88,570
$12,82410th
$31,94825th
$49,503Median
$73,81075th
$88,12390th
$88,570This org · 90th
p10$12,824
p25$31,948
p50$49,503
p75$73,810
p90$88,123
$88,570

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 MA 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
Los Angeles Communities Advocating For CA$354,342 Executive Director $73,643 $70,765 2023
Sowing Seeds Of Hope Inc AL$340,734 Executive Director $42,000 $49,045 2024
197-201 Roebling Street Hdfc NY$333,739 Executive Director $17,573 $17,164 2024
Appalachian Opportunity Fund TN$321,792 Executive Di $63,100 $73,810 2023
Town Clock Community Development NJ$309,594 Executive Director $76,000 $75,511 2023
Turn Back The Block Inc GA$298,531 Executive Director $60,250 $65,481 2024
Rebuilding Together North Jersey Inc NJ$437,401 Executive Director $677,032 $653,381 2024
Gods Way Home Inc WV$439,614 Director $23,939 $28,016 2024
The Mountain Moving Ministry MO$279,591 President $1,100 $1,259 2024
Lee Building Industry Association Builders Care FL$443,176 Executive Director $84,295 $88,123 2023
Grace House Of Baton Rouge Inc LA$278,630 Executive Director $65,000 $79,649 2023
Elmhurst House Incorporated RI$446,437 Chief Executive Officer $36,004 $37,316 2024
Outreach For Addiction Ministry Inc KY$274,351 Vice President Director $5,000 $5,807 2024
Main Plaza Conservancy TX$460,080 Executive Director $65,962 $71,321 2024
West Oak Lane Community Development Corp PA$257,628 Director $53,737 $59,634 2023
Mental Health Care Affordable FL$255,330 Ceo $38,786 $40,547 2023
Framingham Housing Development MA$255,305 Eecutive Director $33,846 $32,875 2024
Crotched Mountain Of New York I East NH$249,035 President & Ceo $32,010 $31,948 2024
Otr Adopt Inc OH$244,767 Executive Director/president $42,000 $49,503 2023
50th Street Housing Development NY$483,958 Secretary $13,130 $12,824 2024
American Built Communities Inc FL$540,561 Presidentdirector $138,000 $140,128 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted62nd

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 (Marilyn Garcia) 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 (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,570 is reasonable (approximately the 90th 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.