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PeerBasis
Compensation Comparability Determination

The Village At Oasis Park Phase I

Executive Director / CEO

EIN 271838305
AZ · NTEE L20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Sharareh Najafi-piper, Executive Director / CEO ($47,886) against every comparable organization that fit the selection criteria — 218 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharareh Najafi-piper — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

218 organizations qualified on sector, size, and geography 218 within the band form the benchmarked peer set.

Distribution of comparable compensation

$419 total compensation of comparable organizations → $240,416 $47,886
$8,14210th
$18,56525th
$35,143Median
$58,65275th
$80,63590th
$47,886This org · 64th
p10$8,142
p25$18,565
p50$35,143
p75$58,652
p90$80,635
$47,886

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 AZ 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
Fort Hill Avenue Inc MA$145,235 President (As Of 8/22/22) $2,702 $2,599 2023
Ocl Properties Ix Inc NY$147,783 Chief Financial Officer $73,290 $68,863 2024
Ocean Housing Foundation CA$144,987 Chief Executive Officer $61,000 $56,388 2023
Habitat For Humanity South Carolina SC$144,857 Executive Dir. $76,256 $85,163 2023
Morris County Affordable Housing NJ$144,501 Director $4,736 $4,527 2023
Salishan Apartments Inc CA$144,446 Secretary/treasurer $37,437 $34,607 2023
Lss Manor Inc - Marquette WI$148,963 President $40,683 $44,179 2024
Spectrum Closter Apartments Inc NJ$148,975 President/ceo $54,495 $50,592 2024
Appleton Housing Corporation MA$143,893 President (As Of 8/22/22) $2,702 $2,599 2023
Southeastern Ohio H E A R T Inc OH$143,800 President $24,000 $26,431 2024
Merrimack Housing Corporation MA$143,623 President (As Of 8/22/22) $2,702 $2,599 2023
Hardin County Housing Development Inc OH$143,502 Maintenance Manager $43,051 $48,813 2023
East 54th Street Housing Development NY$149,704 Ceo $60,217 $58,251 2023
F W Residential Properties Inc IL$143,152 Chair $19,355 $19,275 2025
Coventry Housing RI$149,882 Executive Director $37,411 $37,300 2024
The Meadows Of Guerin Inc IN$150,424 President/ceo $6,437 $7,058 2024
Carbondale Supportive Housing Inc MN$142,529 President/tr $65,715 $69,512 2023
Ken-crest Housing Pa 2007 Inc PA$142,087 Ceo $29,531 $30,621 2024
Stamford Affordable Homes Inc CT$141,907 President $44,490 $42,256 2025
Ocl Properties Xi Inc NY$141,772 Chief Financial Officer $73,290 $68,863 2024
Missing Middle Housing Fund OR$141,730 Ceo $85,000 $82,077 2024
Network Housing '92 Inc OH$141,557 Ceo (Exited 3.24.25) $30,598 $33,698 2024
The Beneficial Housing Foundation CA$141,196 Ceo/chairman $124,517 $111,800 2024
Housing Opportunities Made Equal MI$152,206 Executive Di $52,028 $55,839 2024
Colorado Community Land Trust- CO$140,591 Ceo/executive Director (Term End 07/23) $6,457 $6,438 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default64th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Sharareh Najafi-piper) 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 218 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,886 is reasonable (approximately the 64th 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.