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PeerBasis
Compensation Comparability Determination

Houston Area Urban Community

Executive Director / CEO

EIN 264482725
TX · NTEE L80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benny Rodriguez, Executive Director / CEO ($115,304) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,085 total compensation of comparable organizations → $120,129 $115,304
$5,46210th
$9,08325th
$22,269Median
$36,12175th
$52,13190th
$115,304This org · 97th
p10$5,462
p25$9,083
p50$22,269
p75$36,121
p90$52,131
$115,304

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

OrganizationStateTotal revenueTotal compSource
Maxcen Housing Society Inc Indiana BranchIN $80,935$5,440 990
La Casa Dona Here IncPR $80,730$7,413 990
Marblehead Community Housing CorporationMA $79,953$22,269 990
Central Ohio Housing DevelopmentOH $79,340$9,083 990
Maxcen Housing Society Inc New Mexico BranchNM $75,884$5,550 990
Union Apartment Project IncNJ $75,452$90,604 990
Adirondack Housing Development Fund CoNY $75,437$10,837 990
Collaborative Development CorporationFL $74,770$16,258 990
New Visions Housing CorporationCA $74,606$23,967 990
Vista Homes Housing CorporationCA $88,059$23,967 990
Vesta Four IncMD $88,794$20,017 990
Lss Housing Center Street IncWI $89,500$42,475 990
Dakota Land TrustSD $70,961$3,277 990
Lss Housing Granville IncWI $91,084$41,102 990
Asi Ramsey County IncMN $92,103$64,914 990
Coburn Woods IncOR $94,131$16,833 990
Walnut Affordable Housing IncNY $66,667$36,121 990
Heritage Plaza Phase ICA $64,407$2,907 990
Riverview Resident Assistance FoundationWA $98,197$29,728 990
Anvil-richard Allen Gardens IncFL $63,184$30,808 990
1213 William Street CorporationFL $98,568$18,817 990
Greater Lake City Community Development Corp IncFL $100,105$9,579 990
San Juan Housing CorporationCO $60,557$43,802 990
Communities For Healing & JusticeNY $56,807$120,129 990
Oscar Housing FoundationCA $105,151$54,213 990

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 TX 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted36th

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 (Benny Rodriguez) 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 33 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,304 is reasonable (approximately the 97th 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.