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PeerBasis
Compensation Comparability Determination

Castorland Housing Development

Executive Director / CEO

EIN 161291082
NY · NTEE L210
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine B Perkins-manning, Executive Director / CEO ($32,500) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,118 total compensation of comparable organizations → $179,760 $32,500
$11,06710th
$25,77625th
$38,969Median
$57,99675th
$119,53690th
$32,500This org · 47th
p10$11,067
p25$25,776
p50$38,969
p75$57,996
p90$119,536
$32,500

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
Nazareth House Housing Development FundNY $192,701$2,118 990
Federation Housing Ii IncNY $191,054$50,911 990
Ellenburg Housing Development FundNY $212,855$31,412 990
Mental Retardation Communityservices Of Nassau County - ProjectNY $179,171$179,760 990
Boston Post Road Housing Development FundNY $223,467$57,996 990
Harlem Restoration Project IncNY $175,330$38,969 990
Bronxview Housing DevelopmentNY $174,918$44,892 990
Main-best Housing Development Fund CoNY $231,860$25,776 990
Share XincNY $169,049$72,648 990
Happiness House Apartments HousingNY $154,586$39,934 990
Mcgee Plaza Housing Development FundNY $248,489$154,431 990
Chase Housing CorporationNY $152,036$27,698 990
Westfall Heights HousingNY $252,359$32,299 990
Nycha Iii Parent Housing DevelopmentNY $147,391$96,272 990
East 100 Housing Development FundNY $146,193$4,750 990
Providence Brown Street HousingNY $137,172$15,278 990
Tb Housing Development Fund Company IncNY $276,508$23,686 990

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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted0th

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 (Katherine B Perkins-manning) 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 17 similarly situated organizations (Same NTEE sector (L21) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,500 is reasonable (approximately the 47th 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.