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PeerBasis
Compensation Comparability Determination

Upper South Street Housing Dev Fund

Executive Director / CEO

EIN 112622794
NY · NTEE L22Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa J Marcello, Executive Director / CEO ($49,310) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa J Marcello — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$473 total compensation of comparable organizations → $100,257 $49,310
$8,92010th
$21,76425th
$28,276Median
$66,62775th
$87,48490th
$49,310This org · 63rd
p10$8,920
p25$21,764
p50$28,276
p75$66,627
p90$87,484
$49,310

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
Apple Valley Senior Housing Corp Inc NY$366,054 Manager $48,984 $47,579 2024
Syracuse Ymca Senior Citizen Housing NY$370,973 Secretary $28,992 $28,160 2024
The Wartburg Residential Community Inc NY$349,539 President $90,025 $87,442 2024
Buffalo Mercy Housing Development Fund NY$339,655 Board Member/board President $25,080 $25,080 2023
Jawonio Residential Opportunities Iii Inc NY$322,555 Chief Executive Officer $72,553 $70,471 2024
Good Samaritan Senior Housing NY$321,830 Ceo $57,200 $55,559 2024
Fellowship Fund For The Aged Housing Co NY$321,011 President/ceo/director $103,218 $100,257 2024
Brocton Housing Development Fund NY$408,983 Board Member/president $7,518 $7,302 2024
Episcopal Community Housing Inc NY$314,851 President/c.e.o. $29,230 $28,391 2024
Bridge House #11 Corporation NY$307,568 Ceo $18,651 $18,651 2023
Schoharie County Housing Development NY$442,055 Executive Director $23,474 $22,801 2024
Chv Buckingham Housing Development Fund NY$445,249 President $87,526 $87,526 2023
Loretto Properties Corporation NY$253,117 Ceo/president $27,907 $27,106 2024
Sandstone Housing Corporation NY$477,374 Executive Director $69,056 $65,346 2025
Rph-east Inc NY$490,556 Financial Officer (Through 4/24) $487 $473 2024
Menorah Park Group Residences Inc NY$514,650 Ceo $10,848 $10,537 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted56th

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 (Lisa J Marcello) 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 16 similarly situated organizations (Same NTEE sector (L22) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,310 is reasonable (approximately the 63rd 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.