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PeerBasis
Compensation Comparability Determination

Graduate Center Foundation Housing

Executive Director / CEO

EIN 461461744
NY · NTEE B90
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brian Peterson, Executive Director / CEO ($50,703) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Peterson — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $199,716 $50,703
$17,97010th
$38,67625th
$51,611Median
$83,11875th
$142,34790th
$50,703This org · 47th
p10$17,970
p25$38,676
p50$51,611
p75$83,118
p90$142,347
$50,703

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
The Corporation For Penn State PA$6,380 President $56,351 $60,404 2024
Whitworth Foundation WA$6,377 University President $43,858 $42,208 2024
String Theory Corporation PA$6,220 Ceo $44,482 $49,090 2023
Blue Line Foundation TX$6,000 Officer $48,000 $51,611 2024
Ib Fund Us Inc DC$5,800 Board Member $24,400 $23,695 2023
Ever Scouts Education Foundation DE$5,539 Executive Di $50,000 $54,179 2023
Simonds Music And Technology Founda CA$5,532 Treasurer $10,375 $9,382 2025
Frankie Casseb Youth Literacy Club TX$5,235 Director $24,000 $26,568 2023
South Carolina Cattlemens Foundation Inc SC$7,859 Exec Director $33,500 $38,676 2023
International Cultural Exchange Inc AR$8,000 Chairman Of The Board $89,977 $108,715 2024
Pitzer College Costa Rica CA$8,145 President $88,447 $82,094 2024
The Webb Schools Real Estate Fund CA$4,514 Trustee $201,754 $192,795 2023
Little Lambs Children's Center OH$4,408 Administrator $84,000 $93,168 2025
Regional Division Inc WI$4,336 President/ceo $172,803 $199,716 2023
Pennsylvania Public Education Foundation PA$8,690 Executive Director $77,541 $83,118 2024
Taller Creativo Inc PR$9,066 Director $50 $50 2023
Spirit Fire Meditative VT$9,516 President $41,250 $44,629 2024

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 default47th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted59th

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 (Brian Peterson) 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 17 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,703 is reasonable (approximately the 47th 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.