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

Nassausuffolk Partnership Housing

Executive Director / CEO

EIN 113360966
NY · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter J Elkowitz Jr, Executive Director / CEO ($57,551) 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 62nd percentile of comparable organizationswithin the typical range

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

$11,669 total compensation of comparable organizations → $177,159 $57,551
$16,55110th
$23,68625th
$47,772Median
$62,77475th
$106,35790th
$57,551This org · 62nd
p10$16,551
p25$23,686
p50$47,772
p75$62,774
p90$106,357
$57,551

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
Islandview Housing Development FundNY $388,257$23,686 990
573 Warren Street HousingNY $385,815$13,130 990
Long Island Family & Elder Care IncNY $414,767$52,400 990
Ws Housing Development Fund Co IncNY $371,966$25,080 990
Cortland Housing Assistance CouncilNY $371,424$51,796 990
Housing Works East New York HousingNY $417,473$28,156 990
1675 Westchester Avenue HousingNY $423,426$177,159 990
228 East 46th Street Housing DevelopmentNY $363,165$59,698 990
1347 Morris Avenue CorporationNY $429,170$19,202 990
Hg Holding Housing Development FundNY $354,750$33,238 990
Senior Citizens Overlook IncNY $350,254$54,534 990
Hrh Neighborhood Hdfc IncNY $347,636$20,444 990
St Mark's Terrace DundeeNY $345,142$60,607 990
Seventeenth Street Housing DevelopmentNY $344,346$57,996 990
Brookside Senior Housing DevelopmentNY $341,111$11,669 990
Breaking Ground Iii HdfcNY $337,680$14,471 990
287 Housing Development Fund CorporationNY $335,560$16,551 990
Parkway Commons Housing DevelopmentNY $332,966$62,774 990
Dekalb Throop Housing Development Fund Co IncNY $466,697$84,000 990
Second Wind Cottages IncNY $319,875$27,900 990
Brookset Housing Development FundNY $472,312$16,551 990
Icl Myrtle Avenue HousingNY $475,258$25,849 990
Geel East 182nd Street CorporationNY $479,570$38,638 990
Chautauqua Community Residence IncNY $480,741$54,422 990
63 Thompson Street Housing DevelopmentNY $492,372$166,904 990

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 default62nd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (Peter J Elkowitz Jr) 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 sector (L20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,551 is reasonable (approximately the 62nd 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.