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

Hart Residences Inc

Executive Director / CEO

EIN 061018994
CT · NTEE L210
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Julie Zalegowski, Executive Director / CEO ($11,320) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Julie Zalegowski — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$367 total compensation of comparable organizations → $178,690 $11,320
$7,46210th
$22,24725th
$38,539Median
$55,87075th
$69,25590th
$11,320This org · 13th
p10$7,462
p25$22,247
p50$38,539
p75$55,870
p90$69,255
$11,320

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 CT 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
Minnehaha County Supportive Housing MN$264,357 President/tr $65,715 $69,255 2023
Plaza Del Sol Manor Inc CO$261,876 Executive Dir. $34,362 $34,133 2024
West Central Missouri Oaktree Villa MO$259,046 Chief Executive Officer $24,797 $26,507 2025
Snhs Elderly Housing V Inc NH$268,258 Treasurer $53,564 $49,916 2025
The Crossings Of Amelia Inc OH$258,565 Chief Executive Officer $8,517 $9,345 2024
Our Neighbors Inc NC$268,874 Executive Dir. $39,000 $40,670 2025
Edith Street Apartments Inc CA$257,405 Former Exec Dir $15,870 $14,616 2023
Plazas De Merced CO$269,480 Vice President $34,402 $35,182 2023
Carolina Senior Living NC$269,564 President/ceo $48,900 $52,343 2024
Serv Center Housing Corporation NJ$255,242 President $58,960 $54,533 2024
Snhs Elderly Housing Xi Inc NH$254,568 Treasurer $53,564 $49,916 2025
Chickasaw Development Corporation AL$254,207 Secretary Treasurer $8,265 $9,250 2024
Snhs Ashland Elderly Housing Inc NH$272,981 Treasurer $53,564 $49,916 2025
Grandview Second Corporation RI$273,292 President - Trustee $83,575 $83,018 2024
Delano Commons Senior Housing MN$252,437 Executive Vp Of Commonbond Housing $18,918 $19,937 2023
Westfall Heights Housing NY$252,359 President (Until 1/19/24) $32,299 $30,235 2024
Leeway-putnam Housing Corporation CT$274,517 Executive Director $56,722 $55,095 2024
Noble Housing Corporation ME$252,301 Interim President And Ceo $47,322 $49,088 2024
Fields Corner Housing Corporation MA$276,402 Executive Director $3,850 $3,584 2024
Tb Housing Development Fund Company Inc NY$276,508 Cfo $23,006 $22,172 2023
Lutheran Housing Of La Crosse Inc WI$249,199 Chief Executive Officer $73,275 $79,276 2024
Jewish Community Housing Inc OH$278,174 Assistant Treasurer Until 7/27/2022 $40,331 $45,559 2023
Mcgee Plaza Housing Development Fund NY$248,489 Executive Director $150,000 $144,563 2023
Oaklawn Apartments Inc IN$278,851 President & Ceo $52,409 $57,254 2024
Alexandria Senior Housing Inc MN$247,725 President & Ceo $41,871 $42,861 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted26th

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 (Julie Zalegowski) 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 208 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,320 is reasonable (approximately the 13th 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.