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PeerBasis
Compensation Comparability Determination

Wayne Hostels Holding Inc

Executive Director / CEO

EIN 222279162
NY · NTEE P72Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David C Calhoun, Executive Director / CEO ($19,703) against every comparable organization that fit the selection criteria — 580 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

580 organizations qualified on sector, size, and geography 580 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $281,660 $19,703
$7,13710th
$15,48225th
$30,347Median
$52,09375th
$74,81790th
$19,703This org · 34th
p10$7,137
p25$15,482
p50$30,347
p75$52,093
p90$74,817
$19,703

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
Hope For Grieving FamiliesVA $88,080$51,200 990
Honor Bound Foundation IncCT $88,313$77,803 990
Community And Seasoned Citizens IncOH $88,363$4,023 990
Blue Water Residential NonprofitMI $87,761$10,247 990
Manna Cafe CiVA $88,530$31,573 990
United Helpers Residence IncNY $87,550$22,138 990
International Leadership TrainingMO $87,360$45,321 990
Selflessservice IncPA $87,194$32,723 990
Valley Of The Sun School Properties OneAZ $88,981$19,705 990
New American Community LendingMD $89,017$43,238 990
Mary's House Ministry Alliance ForSC $89,055$4,849 990
Helping The Behaviorally ChallengingCA $89,112$28,668 990
Jm Murray Foundation IncNY $86,855$16,590 990
Juan Diez RancherosIA $86,839$57,601 990
Parenting Resource Center Of EastTX $89,394$44,714 990
Winchester-frederick-clark FaithVA $86,677$35,925 990
Residential Resources For TheOH $86,668$3,661 990
True Community Development CorporationNY $86,648$34,129 990
African Resource Center Of West MichiganMI $89,560$68,809 990
Assist - Flathead ValleyMT $86,611$46,076 990
Eagles Nest FoundationWA $86,597$29,724 990
Black Child Development Institute ColoradoCO $86,471$34,503 990
Lincoln Road LlcID $89,749$55,994 990
Homes Of Care I IncMA $86,316$24,731 990
Bishop Joseph Ministries InterSD $89,921$52,812 990

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 default34th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (David C Calhoun) 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 580 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,703 is reasonable (approximately the 34th 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.