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PeerBasis
Compensation Comparability Determination

Highview Unity Apartments Inc

Executive Director / CEO

EIN 550757841
WV · NTEE L80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joshua D Sword, Executive Director / CEO ($53,483) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua D Sword — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$719 total compensation of comparable organizations → $167,876 $53,483
$12,13110th
$18,49325th
$34,634Median
$59,37275th
$77,90390th
$53,483This org · 68th
p10$12,131
p25$18,493
p50$34,634
p75$59,372
p90$77,903
$53,483

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 WV 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
Cloville Homes Inc MD$207,683 Treasurer $28,731 $24,808 2024
Fair Housing Center Of Northern Alabama AL$206,697 Executive Director $56,438 $56,313 2024
Stephenson Place AZ$204,870 Chief Executive Officer $7,199 $6,584 2023
The Pec Foundation PA$203,812 President - Hopephl $11,844 $11,231 2023
Bil Housing Development Fund Co Inc NY$202,828 Board Member/president $27,794 $22,599 2025
Mobility Special Care Housing Inc NJ$201,437 President $72,000 $59,372 2024
Clean House Recovery Inc MA$213,301 Senior Director $45,022 $37,366 2024
Mental Health Programs Inc Vi MA$200,470 President $12,032 $9,729 2025
Affordable Housing Association CA$200,264 Ceo $23,461 $18,710 2024
Friendsvva Apartments Inc OH$199,654 Director/president $24,254 $23,726 2024
Los Alamos Housing Partnership Inc NM$218,972 Executive Dir. $130,833 $129,965 2024
Alpha Sigma Lambda IL$220,835 Executive Director $48,312 $43,867 2024
Pacific Grove Supportive Housing Inc CA$221,572 President $43,669 $35,855 2023
Ingraham Housing Corporation ME$191,409 President $15,951 $14,752 2024
Rock Garden Camp MO$189,911 Manager $18,600 $18,195 2024
Stones River Development Corporation TN$189,803 Executive Director $29,224 $27,640 2025
Champion Athletes Of The Ozarks MO$224,805 Program Dire $55,000 $53,802 2024
The Safe Place Foundation IA$186,798 Executive Director $42,780 $44,540 2023
Eastwick Section 811 Housing Corporation PA$229,121 President & Ceo $25,525 $24,204 2023
New Orleans Neighborhood Development Foundation LA$230,547 Ceo $73,944 $75,200 2024
Vesta Three Inc MD$183,633 President $21,417 $18,493 2024
Todays Resident Services Inc TX$232,084 Executive Director $12,958 $11,971 2024
Mp Mezes Inc CA$181,422 Cfo/assistant Secretary $59,660 $48,985 2023
Cmrs Iv Inc NH$181,273 President & Ceo $32,010 $27,298 2024
His Daughters House CA$180,015 Ceo $20,097 $16,501 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default68th
Total compensation (D + F), as reported (no adjustments)66th
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 (Joshua D Sword) 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 73 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,483 is reasonable (approximately the 68th 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.