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PeerBasis
Compensation Comparability Determination

Petra Community Housing

Executive Director / CEO

EIN 232801102
PA · NTEE L80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jonathan Capeci, Executive Director / CEO ($56,643) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$781 total compensation of comparable organizations → $182,271 $56,643
$11,85910th
$22,41725th
$47,454Median
$76,99575th
$94,03390th
$56,643This org · 57th
p10$11,859
p25$22,417
p50$47,454
p75$76,995
p90$94,033
$56,643

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Metzger Park Apartments IncOR $334,989$138,801 990
Sunshine Home Share ColoradoCO $342,641$76,439 990
Wisconsin Business InnovationWI $326,115$46,428 990
Ccu Student Housing FoundationSC $326,037$22,832 990
Mercy Bond Properties Nebraska ICO $325,173$34,056 990
Home Ownership Made EasyWI $325,162$79,510 990
Baytown Supportive Housing IncMN $323,402$67,037 990
Housing Assistance Corporation Of Jasper AlabamaAL $322,117$16,476 990
The Admiral At The Lake FoundationIL $322,028$1,836 990
New Hope Community Development Non Profit HousingMI $349,165$109,668 990
Mercy GardensCO $349,249$43,938 990
Supportive Housing AssociationNJ $349,686$59,850 990
Oasis Of Hope Community Development Corporation InFL $319,374$80,800 990
Sacramento Community Land Trust IncCA $318,590$92,189 990
Ridgeway Village Associates IncOR $353,844$20,478 990
Milwaukee Community Land Trust LtdWI $354,106$87,212 990
Guardian Angel Life Services IncNE $315,505$62,288 990
Partners In Opportunity IncCA $355,752$44,574 990
Community Housing Council Of FresnoCA $315,026$86,590 990
Tamalpais PacificCA $356,450$32,093 990
Neighborhood Housing Services Of Jamaica Cdc IncNY $306,697$120,944 990
Westown Jubilee HousingMI $305,770$85,167 990
Mission 24 IncTX $366,197$44,777 990
Baden Presbyterian Senior Housing IncPA $303,198$37,604 990
Komohale ServicesHI $302,585$182,271 990

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 PA 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 default57th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted63rd

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 (Jonathan Capeci) 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 88 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,643 is reasonable (approximately the 57th 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.