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PeerBasis
Compensation Comparability Determination

Tcb Holdings Inc

Executive Director / CEO

EIN 042731302
MA · NTEE L21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of D Morgan Wilson, Executive Director / CEO ($45,315) against every comparable organization that fit the selection criteria — 20 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

Benchmarked executive: D Morgan Wilson — reported title “TREASURER, DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,335 total compensation of comparable organizations → $191,951 $45,315
$14,47410th
$18,25225th
$29,198Median
$52,59175th
$124,94690th
$45,315This org · 70th
p10$14,474
p25$18,252
p50$29,198
p75$52,591
p90$124,946
$45,315

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
Garden City Neighbors Inc MT$0 Executive Di $3,614 $4,335 2024
Judson Terrace Homes Inc CA$0 Chief Executive Officer $40,383 $38,805 2024
Beyond Housing Gp Inc MO$0 President $8,454 $9,964 2024
Arlington Voa Living Center Inc VA$0 President $183,373 $191,951 2025
16 Dutch Housing Development Fund NY$0 President & Ceo $26,873 $27,023 2024
Harbor Side Apartments Housing NY$0 Ceo $25,719 $25,862 2024
Mid-south Housing Foundation MS$0 President $77,500 $96,054 2024
The Hamilton Housing Development NY$0 Secretary/treasurer $28,601 $28,760 2024
Tg 303 Inc TX$0 Executive Director $29,794 $33,166 2024
Center Presbyterian Senior Housing Inc PA$0 Director, President And Se $13,200 $15,081 2023
Butler Presbyterian Senior Housing Inc PA$0 Director, President And Se $13,200 $15,081 2023
Acmh East 144th Street Housing NY$0 Executive Vp & Ceo $114,621 $118,665 2023
Housing Works 454 Lexington Avenue NY$0 Secretary $27,348 $28,313 2023
Geel Webster Avenue Housing Development Fund NY$0 Secretary & Executive Director $28,625 $29,635 2023
Rhg Management Services Inc GA$0 Ceo/director $43,792 $50,447 2023
Bridge 202 Apartments NY$0 Ceo $18,651 $19,309 2023
Find Inc VA$0 Executive Director $13,537 $14,975 2023
Lea County Good Samaritan Housing Inc SD$0 President & Ceo $143,523 $181,474 2023
Two Bridges-settlement Housing Corp NY$0 President $38,386 $39,740 2023
Midpen Community Land Trust CA$0 Cfo/assistant Secretary $59,660 $59,022 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default70th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted35th

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 (D Morgan Wilson) 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 20 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,315 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). 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.