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PeerBasis
Compensation Comparability Determination

Andover Community Trust

Executive Director / CEO

EIN 043159877
MA · NTEE L25Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Johnson, Executive Director / CEO ($50,972) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Denise Johnson — reported title “EXECUTIVE DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$444 total compensation of comparable organizations → $125,895 $50,972
$8,43110th
$20,19525th
$38,894Median
$73,24075th
$77,41390th
$50,972This org · 63rd
p10$8,431
p25$20,195
p50$38,894
p75$73,240
p90$77,413
$50,972

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
Christmas In Action TX$233,619 Executive Director $25,000 $27,829 2024
Otr Adopt Inc OH$244,767 Executive Director/president $42,000 $50,966 2023
Rebuilding Together Of South Al AL$228,897 Executive Director $65,441 $76,646 2025
Crotched Mountain Of New York I East NH$249,035 President & Ceo $32,010 $32,892 2024
Grand Forks Community Land Trust ND$227,864 Executive Director $103,090 $125,895 2024
Jacobs Ladder Community Development Corporation TN$226,011 Exec Director/ceo $27,621 $32,309 2024
Framingham Housing Development MA$255,305 Eecutive Director $33,846 $33,846 2024
Mental Health Care Affordable FL$255,330 Ceo $38,786 $41,745 2023
West Oak Lane Community Development Corp PA$257,628 Director $53,737 $61,395 2023
Rebuilding Together Muscatine County Inc IA$218,296 Executive Director $14,500 $17,212 2025
Outreach For Addiction Ministry Inc KY$274,351 Vice President Director $5,000 $5,978 2024
Grace House Of Baton Rouge Inc LA$278,630 Executive Director $65,000 $82,002 2023
Jeremiah Development Nfp IL$198,403 Outreach Specialist $12,939 $14,156 2024
The Mountain Moving Ministry MO$279,591 President $1,100 $1,297 2024
Friends Development Corporation MA$194,971 Clerk $21,036 $21,036 2024
Rivertree Apartments Inc OR$190,198 Executive Di $34,877 $36,043 2024
Asi Helena Inc MN$184,029 President/tr $65,715 $74,394 2023
Turn Back The Block Inc GA$298,531 Executive Director $60,250 $67,415 2024
Lower North Philadelphia Community Development Corporation PA$172,010 Administrative Assistant $400 $444 2024
Town Clock Community Development NJ$309,594 Executive Director $76,000 $77,742 2023
Appalachian Opportunity Fund TN$321,792 Executive Di $63,100 $75,990 2023
197-201 Roebling Street Hdfc NY$333,739 Executive Director $17,573 $17,671 2024
Sowing Seeds Of Hope Inc AL$340,734 Executive Director $42,000 $50,493 2024
Los Angeles Communities Advocating For CA$354,342 Executive Director $73,643 $72,855 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted38th

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 (Denise Johnson) 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 24 similarly situated organizations (Same NTEE sector (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,972 is reasonable (approximately the 63rd 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.