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PeerBasis
Compensation Comparability Determination

Bhs Community Development Corporation

Executive Director / CEO

EIN 263188804
CA · NTEE L242
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Shirley Summers, Executive Director / CEO ($7,767) against every comparable organization that fit the selection criteria — 1276 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: Shirley Summers — reported title “CEO/PRESIDENT (THRU 8/23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,276 organizations qualified on sector, size, and geography 1,276 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $700,035 $7,767
$11,90810th
$27,38825th
$53,543Median
$79,29175th
$113,70790th
$7,767This org · 6th
p10$11,908
p25$27,388
p50$53,543
p75$79,291
p90$113,707
$7,767

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 CA 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
Ruperts Kids Inc IN$450,629 President & Secretary $23,700 $28,944 2024
Booth Manor Inc NE$450,725 President $9,613 $11,974 2024
Helping The Homeless Inc VA$450,933 Chief Executive Officer $40,050 $44,783 2024
Tahoe Housing Hub CA$450,249 Ceo/presiden $170,000 $165,618 2025
Sacred Heart Village Ii Inc CO$450,091 President $13,716 $15,231 2024
Philippian Gardens Inc PA$449,934 Executive Di $62,260 $74,026 2023
Episcopal Housing Of Birmingham Inc AL$451,323 Executive Director $13,829 $17,302 2024
Freedom West Community Development Corpo OK$451,361 Executive Dir. $6,000 $7,651 2024
Shenandoah Shores Property Owners VA$451,463 Secy/treas $13,750 $15,829 2023
Creative Compassion Inc TN$449,731 Executive Director/ceo $43,922 $53,466 2024
The Residences At Neponset Field Inc MA$451,548 Chief Executive Officer $42,255 $45,272 2023
National Steelworkers Oldtimers FL$451,562 Vice Preside $75,384 $79,898 2025
Habitat For Humanity International NE$449,627 Executive Di $60,000 $74,735 2024
Nehemiah Project La Inc CA$449,577 President And Ceo $48,830 $50,272 2023
Tg 304 Inc TX$451,897 Executive Director $29,794 $34,514 2024
Engineer Center Inc MD$448,964 President $57,978 $62,772 2024
Franklin County Women And Family Shelter KY$452,315 Executive Director $56,273 $70,015 2024
Gallagher Mansion Inc MD$448,849 Secretary $11,427 $12,372 2024
Opportunity Place Inc FL$448,000 Executive Director $63,649 $67,460 2025
Garwyn Oaks Northwest Housing Resource Center Inc MD$453,504 Executive Director $82,083 $88,871 2024
San Antonio Fair Housing Council Inc TX$447,629 Executive Director $63,951 $76,271 2023
North Star Housing Inc NY$447,613 President & Ceo $35,583 $38,336 2023
Liberty Manor For Veterans Inc FL$447,572 President $64,910 $70,617 2024
Washington Beech Revitalization Corporat MA$453,811 President Until 8/4/2023 $27,754 $28,883 2024
Augusta Voa Elderly Housing Inc VA$453,945 President $183,373 $199,757 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (Shirley Summers) 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 13, 2026, comparing compensation against 1276 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,767 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 13, 2026.