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PeerBasis
Compensation Comparability Determination

Brocton Housing Development Fund

Executive Director / CEO

EIN 222370094
NY · NTEE L22Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Judith Scott, Executive Director / CEO ($7,518) 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 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Judith Scott — reported title “BOARD MEMBER/PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$487 total compensation of comparable organizations → $103,218 $7,518
$15,02510th
$25,23425th
$49,875Median
$76,18075th
$90,06890th
$7,518This org · 6th
p10$15,025
p25$25,234
p50$49,875
p75$76,180
p90$90,068
$7,518

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
Schoharie County Housing Development NY$442,055 Executive Director $23,474 $23,474 2024
Chv Buckingham Housing Development Fund NY$445,249 President $87,526 $90,111 2023
Syracuse Ymca Senior Citizen Housing NY$370,973 Secretary $28,992 $28,992 2024
Apple Valley Senior Housing Corp Inc NY$366,054 Manager $48,984 $48,984 2024
Upper South Street Housing Dev Fund NY$363,246 President/ceo $49,310 $50,766 2023
The Wartburg Residential Community Inc NY$349,539 President $90,025 $90,025 2024
Sandstone Housing Corporation NY$477,374 Executive Director $69,056 $67,276 2025
Buffalo Mercy Housing Development Fund NY$339,655 Board Member/board President $25,080 $25,821 2023
Rph-east Inc NY$490,556 Financial Officer (Through 4/24) $487 $487 2024
Jawonio Residential Opportunities Iii Inc NY$322,555 Chief Executive Officer $72,553 $72,553 2024
Good Samaritan Senior Housing NY$321,830 Ceo $57,200 $57,200 2024
Fellowship Fund For The Aged Housing Co NY$321,011 President/ceo/director $103,218 $103,218 2024
Episcopal Community Housing Inc NY$314,851 President/c.e.o. $29,230 $29,230 2024
Bridge House #11 Corporation NY$307,568 Ceo $18,651 $19,202 2023
Menorah Park Group Residences Inc NY$514,650 Ceo $10,848 $10,848 2024
Meadow Lane Housing Development Fund NY$585,313 President & Ceo $87,060 $87,060 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 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted6th

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 (Judith Scott) 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 $7,518 is reasonable (approximately the 6th 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.