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PeerBasis
Compensation Comparability Determination

Aft-oregon Building Trust Inc

Executive Director / CEO

EIN 200861395
OR · NTEE S47
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ariana Jacob, Executive Director / CEO ($1,341) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ariana Jacob — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,731 total compensation of comparable organizations → $194,681 $1,341
$2,75510th
$9,96925th
$22,128Median
$72,85975th
$134,47990th
$1,341This org · 0th
p10$2,755
p25$9,969
p50$22,128
p75$72,859
p90$134,479
$1,341

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 OR 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
Unlimited Potential Properties Inc NY$59,579 Chief Executive Officer $13,438 $13,462 2023
Cmh Holding Co MD$61,933 Ceo - Retired 2/23 $187,831 $194,681 2023
Xuprop Co - Plaza OH$57,830 President (Start 09/22) $53,071 $62,317 2023
Local 108 Realty Corporation NJ$55,175 Trustee $24,089 $23,160 2024
Will County Community Action IL$53,465 Fiscal Agent $9,683 $10,554 2023
Ablegamers Holding Limited WV$69,120 President $14,367 $16,751 2024
Isles Properties Inc NJ$69,346 Managing Director $17,499 $17,321 2023
Building Wreckers Local 1421 Bldg Fund MA$72,160 President $133,340 $129,027 2024
Operative Plasterers And Cement IN$73,000 President $92,011 $104,485 2024
Delta Sigma Phi Title Holding Company IN$48,287 Executive Director $30,845 $35,027 2024
Northstar Property Corporation Of Pa PA$47,963 Member $7,401 $7,948 2024
Lazear Domestic Water Co CO$47,722 Secretary-treasurer $2,400 $2,478 2024
Professional Housing Corporation NY$74,600 President $114,699 $108,730 2025
Galion Masonic Temple Company OH$44,703 Maintenance $7,200 $8,212 2024
28 Realty Inc NY$78,190 President/bus Manager $188,635 $183,551 2024
Iuec Local 8 Holding Company Inc CA$78,519 President $2,910 $2,786 2023
Arbac Properties Inc LA$41,388 President $17,281 $21,095 2023
Rai Development Corporation NC$84,050 Ceo $31,378 $34,913 2024
New Bridge Homes Inc MI$84,399 Secretary $1,557 $1,731 2024
Tiuny Holdings Inc NY$89,861 Secretary $32,609 $32,667 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2024 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 OR 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted15th

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 (Ariana Jacob) 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 20 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,341 is reasonable (approximately the 0th 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.