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PeerBasis
Compensation Comparability Determination

Housing Associates Inc

Executive Director / CEO

EIN 363252608
IL · NTEE L2XZ
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Ishaug, Executive Director / CEO ($29,764) against every comparable organization that fit the selection criteria — 943 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Ishaug — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

943 organizations qualified on sector, size, and geography 943 within the band form the benchmarked peer set.

Distribution of comparable compensation

$273 total compensation of comparable organizations → $473,261 $29,764
$8,84010th
$19,78325th
$37,062Median
$61,70075th
$80,00790th
$29,764This org · 39th
p10$8,840
p25$19,783
p50$37,062
p75$61,700
p90$80,007
$29,764

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 IL 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
Memphis Supportive Housing Inc MN$214,379 President/tr $65,715 $66,049 2023
Mckinley Ii Inc IL$214,126 President $31,395 $31,395 2023
Northwest Affordable Housing Inc WI$214,525 Fiscal Manager $44,333 $45,744 2024
Harbor Homes Ii Inc NH$214,631 President & Ceo (End 10/2022) $34,771 $32,658 2023
Stand At The Crossroads Ministries SC$214,681 President $10,000 $10,612 2023
Association Properties Inc MA$214,813 President & Ceo $7,164 $6,360 2024
Catalyst Housing Inc CA$214,975 Executive Dir. $3,602 $3,073 2024
Park East House Inc CO$213,464 Board President & Ceo Of Mhcd $24,467 $23,864 2023
Good Shepherd Senior Apartments MN$215,235 Administrator $2,256 $2,202 2024
Garrison Place Inc OH$215,277 Chief Executive Officer $8,517 $8,913 2024
Clean House Recovery Inc MA$213,301 Senior Director $45,022 $39,971 2024
Family Gateway Affordable Housing Inc TX$215,522 President And Ceo $8,427 $8,328 2024
Ellenburg Housing Development Fund NY$212,855 Manager $31,412 $28,044 2024
Community Design Center CA$212,831 Exec Director $60,000 $52,700 2023
Norfolk Housing Development Fund NY$215,841 Board Member $38,288 $35,192 2023
Group Homes Of Alabama Voa Elderly AL$216,015 President/ceo $53,238 $55,360 2025
Rubicon Homes CA$212,559 Ceo And President $10,555 $9,005 2024
Duluth Supportive Housing Inc MN$216,117 President/tr $68,006 $64,679 2025
Philippians Place NC$216,132 Executive Di $18,760 $18,658 2025
Eagle Valley Senior Associates Inc PA$212,362 President $30,792 $30,338 2024
Visionary Ventures Nfp Corporation IL$216,328 Executive Director $13,900 $13,501 2024
Cil Woods Inc NJ$212,212 Executive Director $8,015 $7,070 2024
Dela Vina Housing Inc CA$212,068 Executive Director $3,602 $3,073 2024
Green River Asset Building KY$216,637 Executive Di $57,269 $59,222 2025
Ginger Ford Northshore Fuller Center For Housing Inc LA$211,927 Associate Director $49,800 $54,178 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default39th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted80th

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 (Mark Ishaug) 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 943 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,764 is reasonable (approximately the 39th 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.