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PeerBasis
Compensation Comparability Determination

Vista Affordable Housing

Executive Director / CEO

EIN 264271547
MI · NTEE L20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Small, Executive Director / CEO ($22,630) against every comparable organization that fit the selection criteria — 302 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Small — reported title “PRESIDENT - VAH, DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

302 organizations qualified on sector, size, and geography 302 within the band form the benchmarked peer set.

Distribution of comparable compensation

$144 total compensation of comparable organizations → $329,176 $22,630
$7,69410th
$17,38925th
$34,947Median
$56,33675th
$78,28390th
$22,630This org · 31st
p10$7,694
p25$17,389
p50$34,947
p75$56,336
p90$78,283
$22,630

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 MI 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
Clinton House Nonprofit Housing MI$302,831 Top Management Official $17,610 $17,105 2024
United Church Residences Of Brilliant OH$303,267 Treasurer $34,230 $35,125 2023
Pinellas Property Management Compan FL$301,359 Secretary $51,613 $46,975 2023
Self-help Housing Corporation Of HI$304,128 Executive Director $195,734 $164,909 2024
Robbins Way Senior Housing MN$304,582 Executive Vice President $18,918 $18,111 2023
Operation Tiny Home OR$305,192 Executive Director $29,330 $24,971 2025
Snyder-union-northumberland Habitat PA$299,819 Prior Dev. O $14,127 $13,258 2024
Deaf-reach Housing Inc DC$299,051 Executive Director $84,137 $71,532 2023
Affordable Housing First Corp FL$306,100 President $7,500 $6,630 2024
Cdla Inc CA$298,739 President $43,669 $36,533 2023
Nautical Affordable Housing Inc TX$306,354 Executive Di $233,050 $219,377 2024
Fulton Gardens Ii Corporation TX$306,407 President $13,180 $12,407 2024
Martin Luther King Housing Development Association WA$306,914 Interim Executive Director $78,000 $65,716 2024
Sunshine Community Housing FL$296,255 President $68,786 $60,810 2024
Choices Inc KY$296,001 Exec. Dir / $72,000 $72,793 2024
Rejuvenated Life Inc TX$295,537 Executive Dir. $39,000 $36,712 2024
Twin Pines Apartments Inc ID$310,754 Chief Executive Officer $6,686 $6,693 2024
Rainbow Horizons CA$311,306 President & Ceo Of New Horizons $8,068 $6,750 2023
Mid-peninsula Colma Ridge Inc CA$293,405 Cfo / Assistant Secretary $77,467 $62,948 2024
Stoney Pinecharities Housing Corp CA$311,730 President (Thru 12/24) $51,561 $41,898 2024
Neighborhood Housing Inc WI$311,968 President $38,280 $37,621 2024
Abundant Life Community Development NJ$292,154 Director $18,000 $15,570 2023
South Windham Housing Corporation ME$291,600 President $45,000 $43,656 2023
Mckeesport Presbyterian Senior Housing PA$291,570 Director And President $37,604 $35,289 2024
Loretto O'brien Road Housing Development NY$291,519 Chairperson $27,907 $23,119 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2023 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 MI 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted45th

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 (Kelly Small) 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 302 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,630 is reasonable (approximately the 31st 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.