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PeerBasis
Compensation Comparability Determination

Greenlawn Centerport Historical Association

Executive Director / CEO

EIN 112554602
NY · NTEE L99
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Brown, Executive Director / CEO ($32,800) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarah Brown — reported title “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

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$246 total compensation of comparable organizations → $202,876 $32,800
$4,67610th
$14,13325th
$33,335Median
$60,10275th
$97,38390th
$32,800This org · 50th
p10$4,676
p25$14,133
p50$33,335
p75$60,102
p90$97,383
$32,800

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 NY 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
Broward Coalition For The Homeless FL$110,120 Chairman $91,015 $99,993 2023
Metro North Community Development Corp FL$108,340 Executive Dir. $60,000 $64,028 2024
Family Community Housing GA$117,012 Executive Di $85,008 $97,093 2024
Tiny Village Spirit CA$104,151 Executive Director $250 $246 2024
Lss Housing South Willow Inc WI$100,492 President $38,239 $46,704 2023
Auburn Housing Authority Inc KS$121,407 Manager $12,000 $15,161 2023
Champion Place Inc NY$100,442 Treasurer $8,287 $8,506 2024
The Affordable Housing Group TX$121,648 Exec. Director $59,412 $69,503 2023
Pendlove Inc TN$100,148 Executive Director $25,360 $31,175 2023
Housing Opportunites Made Easier CA$97,236 Executive Director $61,468 $60,292 2024
Thi-14 Inc IL$126,596 Chief Executive Officer $29,764 $34,221 2023
Hickernell Homes Inc MD$95,239 President $20,272 $22,165 2023
Valley Of The Sun School Properties Three AZ$93,344 Director $19,940 $22,427 2023
Leeway-scattered Site Housing Inc CT$91,224 Executive Director $29,593 $32,449 2023
Housing Associates Inc MD$133,639 Executive Director $4,329 $4,733 2023
Harambee House Inc MO$133,890 President $7,395 $8,668 2025
Patriot Community Development Inc TX$84,746 Treasurer $173,421 $202,876 2023
Sunflower Diversified KS$140,625 Member, Exec Dir Sds $2,192 $2,690 2024
Vermont Alliance For Recovery VT$143,188 Executive Di $105,326 $120,424 2024
Willard & Alpha Wiegrefe Foundation MN$77,295 President $3,600 $4,160 2023
Bsdc Neighborhood Homes Hdfc NY$74,983 President And Ceo $17,701 $18,169 2024
Belford Commons Corporation VA$148,577 Ceo/president $59,710 $65,490 2024
Attleboro Enterprises Development MA$149,909 Secretary $5,893 $6,193 2023
Lss Housing North Willow Inc WI$151,848 President $40,683 $48,263 2024
Arroyo Commons Inc CA$152,875 President $41,962 $42,375 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 NY 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 default50th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted13th

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 (Sarah Brown) 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 30 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,800 is reasonable (approximately the 50th 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.