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PeerBasis
Compensation Comparability Determination

Mandela Ii Housing Development

Executive Director / CEO

EIN 454214739
NY · NTEE B19
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robin P Baez, Executive Director / CEO ($4,935) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Robin P Baez — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,580 total compensation of comparable organizations → $256,581 $4,935
$11,70510th
$40,68325th
$76,466Median
$107,89075th
$153,58390th
$4,935This org · 7th
p10$11,705
p25$40,683
p50$76,466
p75$107,890
p90$153,583
$4,935

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 NY 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
Harvard Dedicated Energy Limited MA$495,351 Vice President And Treasurer $69,721 $73,271 2023
First Literacy Inc MA$490,804 Executive Director $150,000 $157,638 2023
Mathkind Global Inc NC$490,407 Executive Director $120,850 $146,034 2023
Kansas Educational Technology KS$486,444 Consortium D $109,162 $133,962 2024
Rcs Building Corporation CO$477,851 President $2,453 $2,672 2024
Florida Emergency Medicine Teaching Alliance Inc TX$474,929 President $60,000 $68,178 2024
Aaron Academy TN$473,804 Principal $80,184 $95,742 2024
Virtual Properties MN$521,635 Secretary $113,122 $130,722 2023
Allentown School District Foundation PA$524,154 Executive Director $57,288 $64,895 2024
Missouri Council Of Administrators MO$525,276 Executive Di $56,429 $69,897 2023
The Village Method CA$527,776 Executive Dir. $89,143 $90,021 2023
Brooklyn Book Festival Inc NY$534,571 Vice President $75,000 $79,258 2023
Resources For Indian Student Education CA$535,363 Executive Director $74,500 $73,075 2024
Florida Charter School Alliance Inc FL$459,055 Executive Director $109,366 $120,153 2023
Mcny Bronx Inc NY$540,285 President $15,038 $15,436 2024
Sun Scholars Inc CT$450,377 Executive Director $73,886 $81,018 2023
Cal Poly Humboldt Real Estate Holdings CA$448,190 President, Secretary $112,869 $110,710 2024
Cuny Graduate School Auxiliary NY$547,987 Member $55,971 $59,149 2023
New York Coalition For Healthy School NY$440,629 Executive Director $94,987 $97,500 2024
Southwestern Ohio Instructional OH$440,077 President & Ceo $20,050 $24,122 2024
Bio-link Depot Inc CA$556,805 Executive Director $82,500 $80,923 2024
Beex Foundation OH$558,067 Program Director $36,000 $43,313 2024
The 4c Foundation Inc GA$562,173 Ceo/the 4c A $36,006 $40,065 2025
Wings Homeschool Group MN$565,438 President $93,609 $105,070 2024
Wisconsin Automotive And Truck Education WI$429,207 Executive Director $63,858 $77,994 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2025 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 NY 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted66th

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 (Robin P Baez) 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 59 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,935 is reasonable (approximately the 7th 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.