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PeerBasis
Compensation Comparability Determination

Wilson Street Apartments Inc

Executive Director / CEO

EIN 050520857
RI · NTEE L20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Marran, Executive Director / CEO ($83,575) against every comparable organization that fit the selection criteria — 254 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

254 organizations qualified on sector, size, and geography 254 within the band form the benchmarked peer set.

Distribution of comparable compensation

$421 total compensation of comparable organizations → $304,449 $83,575
$9,81310th
$19,09125th
$37,044Median
$61,08275th
$79,00590th
$83,575This org · 91st
p10$9,813
p25$19,091
p50$37,044
p75$61,082
p90$79,005
$83,575

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

OrganizationStateTotal revenueTotal compSource
Roxbury Main Streets Revitalization CorporationMA $189,221$81,432 990
Sabin Group ICO $188,844$25,190 990
St Francis Of Assisi Residences AtMA $190,168$3,068 990
Glenn-verde Housing IncAZ $190,266$35,015 990
Asi Great Falls IncMN $190,468$69,719 990
Opportunity Apartments IncIN $191,033$10,880 990
Notre Dame Living Center IncNE $191,228$421 990
Jbf Projects IncOH $191,336$12,714 990
Vip Rjp Housing Development FundNY $187,328$49,380 990
Dwight Way Housing IncCA $186,012$44,254 990
Broadwal IncMA $185,519$17,325 990
West Central Mo Hickory Estates IncMO $193,499$18,283 990
Asi Henderson IncMN $185,291$68,273 990
Suburban Alternatives Land TrustCA $184,910$86,451 990
Las Vegas Supportive Housing IncMN $184,865$68,273 990
City Helps CdcIL $194,169$37,594 990
Habitat For Humanity Of Highland Co IncOH $184,627$11,830 990
Asi - Jamestown IncMN $184,619$69,719 990
Sean Brook House IncMA $184,359$28,223 990
Allies Homes 2005 IncNJ $183,802$27,446 990
Eden Park IncWV $183,731$6,906 990
Black Hills Workshop ResidentialSD $196,231$43,160 990
Network Housing '91 IncOH $197,210$33,798 990
Ocl Properties Viii IncNY $180,843$69,067 990
Pinellas Urban Properties And Services IncFL $180,026$24,232 990

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 RI 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Mary Marran) 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 254 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,575 is reasonable (approximately the 91st 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.