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PeerBasis
Compensation Comparability Determination

Housing Opportunities Inc

Executive Director / CEO

EIN 251722943
PA · NTEE L20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Zabriawn Smith, Executive Director / CEO ($54,580) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,203 total compensation of comparable organizations → $292,739 $54,580
$15,12910th
$30,55125th
$41,400Median
$66,76675th
$140,24290th
$54,580This org · 60th
p10$15,129
p25$30,551
p50$41,400
p75$66,766
p90$140,242
$54,580

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Willamsburg Area Improved Dwellings Inc PA$393,059 Manager $47,544 $47,544 2024
Pennsylvania Home Lending PA$441,683 President And Ceo $25,763 $25,763 2024
Big Daisy Corp PA$444,299 President - Hopephl $16,154 $16,631 2023
Luther House Iv Inc PA$446,293 Executive Di $35,339 $35,339 2024
Hace Management Company PA$353,706 President $168,371 $173,344 2023
Habitat For Humanity International PA$457,691 Executive Di $87,990 $90,589 2023
State College Community Land Trust Inc PA$462,215 Executive Director $54,905 $56,527 2023
Girard Lutheran Housing Corporation PA$315,473 Chief Executive Officer $39,302 $40,463 2023
Snyder-union-northumberland Habitat PA$299,819 Prior Dev. O $14,127 $14,127 2024
Mckeesport Presbyterian Senior Housing PA$291,570 Director And President $37,604 $37,604 2024
Better Homes Inc PA$290,196 Executive Di $69,418 $71,468 2023
Southwest Philadelphia Presbytery PA$282,406 Chief Executive Officer $292,739 $292,739 2024
West-in-arms Inc PA$551,858 Executive Director $62,063 $62,063 2024
The Ecumenical Community Iii PA$555,815 Executive Director $8,203 $8,203 2024
Barefield Development Corporation PA$579,419 Ex.dir./sec. $41,400 $41,400 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted20th

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 (Zabriawn Smith) 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 15 similarly situated organizations (Same NTEE sector (L20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,580 is reasonable (approximately the 60th 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.