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PeerBasis
Compensation Comparability Determination

Hearth Beacon Inc

Executive Director / CEO

EIN 043446044
MA · NTEE L20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rhonda Pieroni, Executive Director / CEO ($10,124) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rhonda Pieroni — reported title “CAO/PRES. & CEO (AS OF 11/23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,180 total compensation of comparable organizations → $84,400 $10,124
$7,63810th
$15,63225th
$19,005Median
$38,62975th
$40,75790th
$10,124This org · 20th
p10$7,638
p25$15,632
p50$19,005
p75$38,629
p90$40,757
$10,124

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
Moreland Affordable Housing Corporation MA$272,007 President (As Of 1/2024) $19,566 $19,005 2024
Stop It Now Inc MA$262,040 President/ceo $32,663 $32,663 2023
Plymouth Bay Housing Corporation MA$248,798 Ceo $40,000 $38,852 2024
Twentieth Association Properties Inc MA$236,638 President & Ceo $7,164 $6,958 2024
Fhi Lawrenceandover Inc MA$236,259 President & Ceo $38,739 $38,739 2023
Fenway Lodging House Inc MA$226,173 Director (As Of 5/24) $19,498 $18,939 2024
Acre Triangle Community Development MA$342,547 Executive Director $8,915 $8,659 2024
4 Bishop Street Inc MA$211,199 Pres. & Ceo $15,150 $14,715 2024
35 Hansborough Affordable Housing Inc MA$353,267 President (As Of 1/2024) $19,566 $19,005 2024
St Francis Of Assisi Residences At MA$190,168 Exec. Dir./p $3,180 $3,180 2023
Roxbury Main Streets Revitalization Corporation MA$189,221 Executive Director $86,893 $84,400 2024
Rockport Affordable Housing Inc MA$367,491 Executive Director $17,037 $16,548 2024
Montello Welcome Home Again Inc MA$377,754 President & Ceo $42,027 $42,027 2023
Quadraplex Housing Inc MA$380,340 Chief Executive Officer $39,656 $38,518 2024
Rockvale Community Housing Corporation MA$390,318 Chief Executive Officer $18,350 $18,350 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted40th

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 (Rhonda Pieroni) 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 15 similarly situated organizations (Same NTEE sector (L20) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,124 is reasonable (approximately the 20th 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.