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PeerBasis
Compensation Comparability Determination

The Association's Second Property Inc

Executive Director / CEO

EIN 264566128
MA · NTEE L20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of John Roberson, Executive Director / CEO ($7,684) against every comparable organization that fit the selection criteria — 16 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: John Roberson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,528 total compensation of comparable organizations → $211,478 $7,684
$7,68410th
$18,84625th
$24,062Median
$29,47575th
$41,57690th
$7,684This org · 6th
p10$7,684
p25$18,846
p50$24,062
p75$29,475
p90$41,576
$7,684

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 MA 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
Homes Of Care Inc MA$48,798 President & Ceo/director $24,869 $24,869 2024
Vinfen Corporation Of Forest Inc MA$49,044 Former Director & Ceo $21,978 $22,627 2023
Bridgewell Merrimac Housing Corporation MA$48,482 Ceo $21,300 $21,929 2023
Fort Hill Housing Inc MA$50,158 President & Ceo $42,027 $43,268 2023
Gloucester Housing Inc MA$53,167 Ceo $211,478 $211,478 2024
The Association's Fourth Property Inc MA$43,839 President $7,684 $7,684 2024
The Association's Third Property Inc MA$43,511 President $7,684 $7,684 2024
Bradstreet Community Housing Corporation MA$57,699 Ceo $23,870 $23,255 2025
Bridgewell Danvers Housing Corporation MA$38,704 Ceo $21,300 $21,929 2023
Crc Housing Corporation MA$59,556 President & Ceo $38,739 $39,883 2023
New Americans Community Development MA$37,548 President $30,141 $31,031 2023
Dni 5 Inc MA$61,020 Executive Director $9,597 $9,597 2024
Homes Of Care Iii Inc MA$61,216 President & Ceo/director $24,869 $24,869 2024
Dpi Webster Inc MA$61,884 President/director $25,500 $25,500 2024
Work Housing Corporation MA$62,931 President $28,956 $28,956 2024
Westminsterwashingtonnmtc Inc MA$68,073 Board Member $4,648 $4,528 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted13th

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 (John Roberson) 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 16 similarly situated organizations (Same NTEE sector (L20) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,684 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 9, 2026.