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PeerBasis
Compensation Comparability Determination

The Home Builders Charitable Foundation

Executive Director / CEO

EIN 431791055
MO · NTEE T20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Celeste Banks-rueter, Executive Director / CEO ($17,096) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Celeste Banks-rueter — reported title “EXECUTIVE VICE PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$718 total compensation of comparable organizations → $272,791 $17,096
$7,27610th
$21,28525th
$54,670Median
$78,19475th
$106,64990th
$17,096This org · 21st
p10$7,276
p25$21,285
p50$54,670
p75$78,194
p90$106,649
$17,096

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 MO 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
Truong Buu Diep Foundation CA$398,318 Chief Executive Officer $91,000 $72,277 2025
Ohio Credit Union Foundation OH$398,325 President $79,571 $81,921 2023
Hemophilia Foundation Of Md Inc MD$398,532 Executive Director $89,234 $78,766 2024
Companions In Courage Foundation NY$391,304 Secretary/executive Director $106,815 $91,130 2024
Emmanuel's Hammer Inc SC$390,510 Executive Director $72,000 $70,918 2024
Hope Springs Water TX$383,507 Executive Di $3,125 $2,951 2024
Wesley Towers Foundation KS$379,472 President/ceo $15,371 $16,142 2023
Gasol Foundation CA$416,362 Executive Director (Until $87,033 $70,956 2024
Kendrick Ministries Inc MS$417,235 President $108,000 $113,567 2024
Esba Inc GA$367,469 Pres $45,600 $44,568 2023
Gavilan College Educational Foundation CA$366,665 Director $22,661 $18,475 2024
Friends Of Grace Church School Brooklyn NY$423,755 Director $88,697 $77,908 2023
Nathan Family Supporting Foundation LA$363,146 Secretary/treasurer $12,957 $13,471 2024
The Maurice C La Grua Center CT$360,619 Executive Di $82,521 $71,168 2025
Robert B Spencer Foundation NM$351,996 Secretary $32,419 $32,072 2025
The United Methodist Retirement NC$350,999 Chief Financial Officer $28,807 $28,103 2024
College Ministries Of Virginia VA$350,231 Executive Campus Minister $53,506 $50,217 2023
Arkansas Methodist Medical Center AR$350,052 Cfo/ceo $18,725 $19,872 2024
The Wanderer Family Foundation NY$350,000 Trustee $69,484 $61,032 2023
Fellows Of The Rsa In The United States PA$340,981 Executive Director $147,269 $138,659 2024
The Tom Ridge Environmental Center PA$336,137 President $70,000 $67,855 2023
Holt Brothers Foundation Inc NC$327,562 Executive Director $80,250 $78,289 2024
The Travelers Foundation CA$324,293 President Director $18,000 $15,109 2023
The Boselli Foundation FL$466,701 Executive Dir. $117,969 $104,633 2024
Equity In The Arts Fund OH$322,812 President $42,714 $42,714 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
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 (Celeste Banks-rueter) 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 66 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,096 is reasonable (approximately the 21st 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.