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PeerBasis
Compensation Comparability Determination

Lss Housing North Willow Inc

Executive Director / CEO

EIN 391680855
WI · NTEE L99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hector Colon, Executive Director / CEO ($40,683) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$207 total compensation of comparable organizations → $139,859 $40,683
$4,64010th
$12,18225th
$28,585Median
$51,91775th
$81,84390th
$40,683This org · 65th
p10$4,640
p25$12,182
p50$28,585
p75$51,917
p90$81,843
$40,683

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

OrganizationStateTotal revenueTotal compSource
Arroyo Commons IncCA $152,875$35,719 990
Alexander Apartments Of Plant City IncFL $153,338$34,828 990
Attleboro Enterprises DevelopmentMA $149,909$5,220 990
Belford Commons CorporationVA $148,577$55,204 990
Stansbury Homes IncMD $157,839$47,453 990
Flora Vista Housing Development FundNY $158,970$50,181 990
Vermont Alliance For RecoveryVT $143,188$101,510 990
Portland Supportive Housing IncOR $162,208$11,624 990
Sunflower DiversifiedKS $140,625$2,268 990
Warriors Center For Women Phillips CountyAR $165,072$30,244 990
Decatur Street Residences IncCO $167,476$23,029 990
Harambee House IncMO $133,890$12,739 990
Housing Associates IncMD $133,639$3,990 990
Huntsville Voa Housing IncAL $173,879$53,652 990
Vesta's Hearth IncMD $175,501$19,172 990
Thi-14 IncIL $126,596$30,248 990
Hearthstone Housing LtdWI $178,857$139,859 990
Three West Housing IncOR $179,019$16,123 990
The Affordable Housing GroupTX $121,648$58,587 990
Auburn Housing Authority IncKS $121,407$12,780 990
Center Housing Development FundNY $182,407$28,585 990
Family Community HousingGA $117,012$81,843 990
Greenlawn Centerport Historical AssociationNY $110,937$27,649 990
Broward Coalition For The HomelessFL $110,120$84,287 990
Metro North Community Development CorpFL $108,340$53,971 990

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 WI 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 default65th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Hector Colon) 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 31 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,683 is reasonable (approximately the 65th 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.