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PeerBasis
Compensation Comparability Determination

Sheltering Tree Housing Corporation

Executive Director / CEO

EIN 454896566
NE · NTEE L21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Gehringer, Executive Director / CEO ($6,730) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Denise Gehringer — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $271,422 $6,730
$8,46510th
$20,35725th
$35,737Median
$60,37275th
$62,15690th
$6,730This org · 9th
p10$8,465
p25$20,357
p50$35,737
p75$60,372
p90$62,156
$6,730

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 NE 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
Connection Fund - Jefferson Inc CT$204,610 Ceo $35,690 $32,031 2023
Garden Court WA$203,767 President $22,967 $19,118 2024
Shelbourne Supportive Housing Inc MN$203,633 President/tr $68,006 $60,867 2025
Chesapeake Supportive Housing Inc MN$205,589 President/tr $65,715 $62,156 2023
Hubbard County Senior Housing Inc MN$202,387 President & Ceo $41,871 $38,467 2024
Snhs Elderly Housing X Inc NH$206,533 Treasurer $53,564 $44,799 2025
Cpnj Plainfield Residence Ii Inc NJ$206,584 Ceo - President $17,303 $14,788 2023
St Annes Retirement Community CA$201,444 Ceo President $63,000 $50,579 2024
Castorland Housing Development NY$200,935 Member/site Manager $32,500 $27,305 2024
Rogers Supportive Housing Inc MN$207,613 President/tr $68,006 $60,867 2025
Lutheran Housing Corporation Prairie Lake Apartments SD$200,659 Secretary/treasurer $33,490 $35,379 2023
Neider House Ltd ID$207,996 Executive Director $16,468 $16,769 2023
Renaissance Court Inc OR$200,240 Executive Director $20,653 $17,832 2024
Community Housing Association Of Dodge KS$208,360 Housing Coordinator $24,866 $25,714 2023
Pendleton Ministries 2 Inc CO$200,000 President/director $35,478 $31,629 2024
Ken-crest Housing Pennsylvania Inc PA$208,688 Ceo $29,531 $27,381 2024
Independence Hill Inc CO$199,526 President/director $43,633 $38,900 2024
Ken-crest Housing Pa 2002 Inc PA$209,574 Ceo $29,531 $27,381 2024
Greater Harrisburg Voa Living Ctr VA$209,995 Asst Sec/ass $116,809 $102,158 2025
Catholic Housing Corporation Of Lansford PA$197,468 Chief Executive Officer $30,655 $28,423 2024
Network Housing 2005 Inc OH$197,326 Ceo (Exited 3.24.25) $30,598 $30,131 2024
Ginger Ford Northshore Fuller Center For Housing Inc LA$211,927 Associate Director $49,800 $50,984 2024
Asi Greeley Inc MN$196,463 President/tr $68,006 $60,867 2025
Good Shepherd Housing Corporation OH$196,317 Executive Director $53,884 $53,062 2024
Residential Supports & Servicesinc OH$195,978 Chairman $325 $330 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted25th

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 (Denise Gehringer) 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 200 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,730 is reasonable (approximately the 9th 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.