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PeerBasis
Compensation Comparability Determination

Community Services Housing Development

Executive Director / CEO

EIN 112598992
NY · NTEE L52Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Albion Liburd, Executive Director / CEO ($9,231) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$882 total compensation of comparable organizations → $242,554 $9,231
$11,04310th
$18,32125th
$33,278Median
$58,55475th
$98,93390th
$9,231This org · 9th
p10$11,043
p25$18,321
p50$33,278
p75$58,554
p90$98,933
$9,231

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.

OrganizationStateTotal revenueTotal compSource
Walker Housing Fund Dima-fi LmNJ $18,423$16,591 990
Center For Building InNY $18,535$176,900 990
Compass FoundationNV $17,067$33,278 990
Wynnton Neighborhood Housing IncGA $19,043$26,705 990
Sands Drive Housing IncCA $16,528$242,554 990
Comact Housing CorporationCO $19,487$28,041 990
Kentucky Realtors Relief Foundation IncKY $16,320$19,647 990
Independence I IncNJ $19,698$58,554 990
Creative Housing Inc ViiiOH $19,886$10,514 990
Episcopal Housing Foundation OfRI $15,377$63,280 990
Block 23 Housing CorporationCO $20,670$32,512 990
National Community RenaissanceFL $15,125$14,295 990
Maher Homes IncMD $20,831$54,844 990
Telacu Homes IncCA $14,997$39,261 990
Acacia Puerto Rico IncNY $21,000$101,830 990
Kimmel Housing Development FoundationNY $14,633$94,464 990
Help Opportunities And ProgramsCA $21,416$2,867 990
Miriam And Robert M Rieder House IncPA $21,471$25,535 990
Stuart Retirement Homes IncIA $21,532$882 990
Boston Homeowner Services CollaborativeMA $21,771$52,511 990
Memorial Drive CommunityIL $14,041$55,067 990
Porchlight Foundation IncWI $21,976$35,696 990
Elks National Home And Retirement CenterIL $22,052$23,127 990
Campus Of Learners FoundationWA $13,557$52,215 990
Tarheel Regional Community Development CorporationNC $22,625$14,126 990

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 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 default9th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted9th

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 (Albion Liburd) 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 45 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,231 is reasonable (approximately the 9th 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.