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PeerBasis
Compensation Comparability Determination

Ennio Cerquetti Memorial Development

Executive Director / CEO

EIN 455087386
NY · NTEE L24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Paterson, Executive Director / CEO ($38,030) against every comparable organization that fit the selection criteria — 615 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

615 organizations qualified on sector, size, and geography 615 within the band form the benchmarked peer set.

Distribution of comparable compensation

$88 total compensation of comparable organizations → $368,302 $38,030
$6,99510th
$14,28925th
$29,786Median
$56,90275th
$72,95190th
$38,030This org · 59th
p10$6,995
p25$14,289
p50$29,786
p75$56,902
p90$72,951
$38,030

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
Nhs Stevens Housing Corporation PA$115,561 President/ceo $55,952 $61,748 2023
Woodside Apartments Inc IN$115,079 President $44,374 $50,300 2024
Bridge Point Senior Village Inc OH$114,933 Executive Director $6,211 $7,280 2023
Brattleboro Housing Opportunities Inc VT$114,900 Ed Bhp, Ex Officio $6,430 $6,957 2024
Crossroads Villas TX$114,887 Director $36,546 $39,296 2024
Interfaith Family Services NJ$114,881 Executive Di $63,946 $61,370 2024
Fulfilling Housing Inc OH$115,822 Executive Director $15,476 $17,619 2024
Grant Manor Homeowners Association MA$115,931 Director $76,210 $73,614 2024
Poplar Place Housing Corporation MO$114,571 President And Ceo, Freeman Health System / Director $38,297 $43,600 2024
Jm Apartments Inc RI$114,568 President $52,490 $55,699 2023
Citywide Supportive Housing Development NY$116,100 Executive Director $29,726 $28,873 2024
Preserving Us Inc KS$116,126 Executive Director $127,404 $147,949 2024
West Routt Housing Inc CO$116,227 Secretary $12,000 $12,369 2024
Yes Housing Of Arizona Inc NM$114,384 President/ceo $79,092 $91,440 2024
Rose-arc Housing Inc RI$116,367 Chief Executive Officer $223,152 $224,074 2025
Habitat For Humanity Of Rockland NY$116,460 Former Executive Director $44,958 $42,543 2025
Vesta Charles Inc MD$113,884 President $21,417 $21,523 2024
Shelter Ministries Inc IN$113,817 Executive Director $24,462 $27,729 2024
Family Community Housing GA$117,012 Executive Di $85,008 $91,876 2024
Dreamscapes-building Visions Inc NJ$113,637 Chief Executive Officer $29,476 $28,288 2024
Mental Retardation Community Services Of Nassau County-project NY$113,605 Chief Executive Officer $179,760 $174,603 2024
Csp Kehillah Housing OR$113,564 Ceo $29,228 $30,038 2023
Share Xi Inc NY$113,510 Executive Director $70,564 $70,564 2023
Little Rock Supportive Housing Inc MN$117,216 President/tr $68,006 $70,369 2025
Lillian Holliday Residence Corporation PA$113,416 President/ceo $55,952 $61,748 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 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 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 default59th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted62nd

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 (Jeffrey Paterson) 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 615 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,030 is reasonable (approximately the 59th 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.