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PeerBasis
Compensation Comparability Determination

Rebuilding Together North Jersey Inc

Executive Director / CEO

EIN 223614933
NJ · NTEE L25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gretchen Viggiano, Executive Director / CEO ($677,032) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Gretchen Viggiano — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

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

$7,093 total compensation of comparable organizations → $145,200 $677,032
$15,98710th
$38,66725th
$73,902Median
$88,65875th
$96,38390th
$677,032This org · 100th
p10$15,987
p25$38,667
p50$73,902
p75$88,658
p90$96,383
$677,032

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 NJ 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
Gods Way Home Inc WV$439,614 Director $23,939 $29,031 2024
Lee Building Industry Association Builders Care FL$443,176 Executive Director $84,295 $91,313 2023
Elmhurst House Incorporated RI$446,437 Chief Executive Officer $36,004 $38,667 2024
Main Plaza Conservancy TX$460,080 Executive Director $65,962 $73,902 2024
50th Street Housing Development NY$483,958 Secretary $13,130 $13,289 2024
Chelsea Restoration MA$361,156 Executive Director $88,570 $91,776 2023
Los Angeles Communities Advocating For CA$354,342 Executive Director $73,643 $73,327 2023
Sowing Seeds Of Hope Inc AL$340,734 Executive Director $42,000 $50,820 2024
American Built Communities Inc FL$540,561 Presidentdirector $138,000 $145,200 2024
197-201 Roebling Street Hdfc NY$333,739 Executive Director $17,573 $17,785 2024
Appalachian Opportunity Fund TN$321,792 Executive Di $63,100 $76,482 2023
Town Clock Community Development NJ$309,594 Executive Director $76,000 $78,245 2023
Turn Back The Block Inc GA$298,531 Executive Director $60,250 $67,851 2024
Plano Community Home Phase V Inc TX$594,718 Executive Vice President $6,331 $7,093 2024
South Bay Community Land Trust CA$595,740 Executive Director $89,040 $88,658 2023
Home For Good Of Eau Claire Inc WI$613,953 Program Director $69,022 $80,736 2024
Hard Bargain Mt Hope TN$653,423 Executive Di $87,737 $103,293 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Gretchen Viggiano) 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 (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $677,032 is reasonable (approximately the 100th 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.