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PeerBasis
Compensation Comparability Determination

Phoebe Housing Inc

Executive Director / CEO

EIN 232821149
PA · NTEE L20Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Scott R Stevenson, Executive Director / CEO ($37,732) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$393 total compensation of comparable organizations → $225,203 $37,732
$9,42510th
$18,02425th
$35,026Median
$60,95375th
$75,53390th
$37,732This org · 53rd
p10$9,425
p25$18,024
p50$35,026
p75$60,953
p90$75,533
$37,732

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
Asi - Fargo IncMN $155,341$63,763 990
Cahuenga Housing FoundationCA $154,984$52,820 990
Coyne Road IncMA $157,172$17,253 990
Jefferson Park IncMO $154,742$20,907 990
Commonweal Conservancy IncNM $154,587$225,203 990
Western Wayne Affordable HousingIN $154,497$19,259 990
Habitat For Humanity HiawathalandMI $158,496$43,286 990
New Vision Residential Services IncKY $153,520$5,872 990
Kennedy Institute Housing Corporation IiDC $158,663$12,389 990
St Edmund's Redevelopment CorporationIL $159,519$200,188 990
Housing Opportunities Made EqualMI $152,206$52,305 990
Green New Deal HousingMN $160,016$9,264 990
Regional Housing SolutionsAR $160,792$8,299 990
The Meadows Of Guerin IncIN $150,424$6,611 990
Coventry HousingRI $149,882$34,940 990
Robert Street Realty CorpRI $162,161$16,013 990
East 54th Street Housing DevelopmentNY $149,704$54,565 990
Fernclif Housing Development FundNY $162,877$52,900 990
Rebuilding Together Pitt County Nc IncNC $162,896$9,567 990
Spectrum Closter Apartments IncNJ $148,975$47,391 990
Lss Manor Inc - MarquetteWI $148,963$41,384 990
Minnesota American Indian Chamber OfMN $163,730$42,553 990
Ocl Properties Ix IncNY $147,783$64,505 990
Housing Opportunities TeamOR $164,319$14,457 990
Mark Lane Housing CorpCT $164,496$9,440 990

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 default53rd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Scott R Stevenson) 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 228 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,732 is reasonable (approximately the 53rd 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.