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PeerBasis
Compensation Comparability Determination

Operation Tiny Home

Executive Director / CEO

EIN 465108950
OR · NTEE L20
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of K Gabrielle Rapport, Executive Director / CEO ($29,330) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: K Gabrielle Rapport — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$169 total compensation of comparable organizations → $386,640 $29,330
$8,98910th
$20,37525th
$41,256Median
$66,08575th
$92,76590th
$29,330This org · 36th
p10$8,989
p25$20,375
p50$41,256
p75$66,085
p90$92,765
$29,330

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 OR 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
Robbins Way Senior Housing MN$304,582 Executive Vice President $18,918 $21,272 2023
Affordable Housing First Corp FL$306,100 President $7,500 $7,787 2024
Self-help Housing Corporation Of HI$304,128 Executive Director $195,734 $193,698 2024
Nautical Affordable Housing Inc TX$306,354 Executive Di $233,050 $257,674 2024
Fulton Gardens Ii Corporation TX$306,407 President $13,180 $14,573 2024
Martin Luther King Housing Development Association WA$306,914 Interim Executive Director $78,000 $77,189 2024
United Church Residences Of Brilliant OH$303,267 Treasurer $34,230 $41,256 2023
Clinton House Nonprofit Housing MI$302,831 Top Management Official $17,610 $20,091 2024
Vista Affordable Housing MI$302,533 President - Vah, Director $22,630 $26,581 2023
Pinellas Property Management Compan FL$301,359 Secretary $51,613 $55,175 2023
Snyder-union-northumberland Habitat PA$299,819 Prior Dev. O $14,127 $15,572 2024
Twin Pines Apartments Inc ID$310,754 Chief Executive Officer $6,686 $7,862 2024
Rainbow Horizons CA$311,306 President & Ceo Of New Horizons $8,068 $7,928 2023
Deaf-reach Housing Inc DC$299,051 Executive Director $84,137 $84,019 2023
Cdla Inc CA$298,739 President $43,669 $42,910 2023
Stoney Pinecharities Housing Corp CA$311,730 President (Thru 12/24) $51,561 $49,212 2024
Neighborhood Housing Inc WI$311,968 President $38,280 $44,189 2024
Sunshine Community Housing FL$296,255 President $68,786 $71,425 2024
Choices Inc KY$296,001 Exec. Dir / $72,000 $85,501 2024
Safe Haven Transitional Inc GA$314,571 Exec Director $70,042 $80,143 2023
Memphis Chamber Foundation TN$314,663 President $48,815 $58,391 2023
Rejuvenated Life Inc TX$295,537 Executive Dir. $39,000 $43,121 2024
Girard Lutheran Housing Corporation PA$315,473 Chief Executive Officer $39,302 $44,600 2023
Mid-peninsula Colma Ridge Inc CA$293,405 Cfo / Assistant Secretary $77,467 $73,938 2024
Abundant Life Community Development NJ$292,154 Director $18,000 $18,288 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default36th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted9th

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 (K Gabrielle Rapport) 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 299 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,330 is reasonable (approximately the 36th 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.