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PeerBasis
Compensation Comparability Determination

Winwood Apartments Inc

Executive Director / CEO

EIN 363252610
IL · NTEE L20Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of William A Lowe, Executive Director / CEO ($6,958) against every comparable organization that fit the selection criteria — 309 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: William A Lowe — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

309 organizations qualified on sector, size, and geography 309 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $420,455 $6,958
$10,20910th
$21,14625th
$45,183Median
$66,08975th
$102,95390th
$6,958This org · 4th
p10$10,209
p25$21,146
p50$45,183
p75$66,089
p90$102,953
$6,958

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
Center On Independent Living Community Development Corporation TX$491,165 Executive Director $53,282 $52,658 2024
Humboldt Bay Housing Development Corp CA$491,172 Cfo $32,291 $27,549 2024
Ucc Xxi Inc OH$490,478 Treasurer $34,230 $36,877 2023
Delaware Community Investment DE$491,339 President $34,362 $33,242 2024
Assurance Development And Management Corporation TN$490,008 Employee $5,669 $5,735 2025
Azteca Economic Development Corp TX$489,922 Manager $46,103 $45,563 2024
63 Thompson Street Housing Development NY$492,372 President/ceo $162,116 $149,008 2023
Lower East Side Coalition Housing NY$493,039 Secretary $125,696 $112,218 2024
Grace View Manor Housing Development NY$494,842 President $46,401 $42,649 2023
Cantebria Senior Homes CO$486,554 President $22,009 $20,851 2024
Habitat For Humanity Of CO$495,440 Executive Di $85,500 $80,999 2024
Coeur Dalene Homes Inc ID$495,700 Executive Dir. $157,687 $170,626 2023
Community Housing In Partnership Inc NJ$485,000 President $30,000 $27,245 2023
Gap Community Center IL$497,217 Board Chair $55,055 $52,097 2025
Cohome Inc NJ$484,465 Executive Director $6,667 $5,881 2024
Texas Community Builders TX$497,931 Ceo $188,912 $181,888 2025
St Paul Church Of God In Chris IL$498,390 Executive Dire $57,528 $57,528 2023
Sacred Heart Village Ii Inc DE$499,085 Executive Director $14,243 $13,778 2024
Habitat For Humanity Of Grays Harbor WA$500,306 Administrator $53,113 $48,369 2023
Nycha Ii Housing Development Fund NY$500,567 President & Ceo $96,272 $85,949 2024
Community Economic Development Corporation CA$500,645 President $60,000 $51,188 2024
Chautauqua Community Residence Inc NY$480,741 Ceo $54,422 $48,587 2024
Our Saviour's Manor Senior Nonprofit MI$501,096 Administrator $57,055 $58,183 2024
Fenway Companies Inc MA$479,610 Director (As Of 5/24) $19,498 $17,311 2024
Geel East 182nd Street Corporation NY$479,570 Executive Director $28,625 $26,311 2023

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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted65th

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 (William A Lowe) 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 10, 2026, comparing compensation against 309 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,958 is reasonable (approximately the 4th 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 10, 2026.