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PeerBasis
Compensation Comparability Determination

The Joint Ownership Entity

Executive Director / CEO

EIN 475044823
NY · NTEE L80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stanley Celius, Executive Director / CEO ($186,295) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,861 total compensation of comparable organizations → $242,554 $186,295
$8,08110th
$14,10725th
$32,232Median
$55,90975th
$78,87290th
$186,295This org · 94th
p10$8,081
p25$14,107
p50$32,232
p75$55,909
p90$78,872
$186,295

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
Kings Highway Inc NJ$12,525 President $59,141 $58,435 2024
Three Arts Club Housing Development Fund NY$11,317 Vice President $53,058 $54,625 2023
Campus Of Learners Foundation WA$13,557 Secretary/tr $52,700 $52,215 2024
Sherwood Inn Apartments Inc MT$10,360 President $11,352 $13,542 2024
Memorial Drive Community IL$14,041 President & Ceo $50,615 $55,067 2024
Kimmel Housing Development Foundation NY$14,633 Secretary/ceo/director $91,754 $94,464 2023
Park West Apartments Inc MA$9,359 President/director Until 12/18/23 $30,459 $31,185 2023
Telacu Homes Inc CA$14,997 Pres/director $29,053 $27,763 2024
National Community Renaissance FL$15,125 President $13,750 $14,295 2024
Warrior Homesteads OH$9,094 Director $5,000 $5,861 2024
Menorah Terrace CA$8,968 President $7,252 $6,930 2024
Episcopal Housing Foundation Of RI$15,377 Trustee $57,923 $63,280 2023
Kentucky Realtors Relief Foundation Inc KY$16,320 Chief Executive Officer $16,051 $19,647 2023
Sands Drive Housing Inc CA$16,528 Executive Director $246,543 $242,554 2023
Compass Foundation NV$17,067 President $30,000 $33,278 2024
Community Services Housing Development NY$17,948 Executive Dir. $9,231 $9,231 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 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 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
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 (Stanley Celius) 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 16 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $186,295 is reasonable (approximately the 94th 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.