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PeerBasis
Compensation Comparability Determination

Rivington Housing Development Fund

Executive Director / CEO

EIN 571230118
NY · NTEE I21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Yu, Executive Director / CEO ($61,872) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Yu — reported title “PRESIDENT/ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,800 total compensation of comparable organizations → $370,576 $61,872
$21,37410th
$40,32325th
$67,750Median
$83,75475th
$104,03290th
$61,872This org · 43rd
p10$21,374
p25$40,323
p50$67,750
p75$83,754
p90$104,032
$61,872

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
Roosevelt Park Ministries Inc MI$280,833 Executive Director $78,751 $92,610 2023
Virginia Mentoring Partnership VA$275,801 Executive Di $83,246 $86,657 2025
Granite Falls Community Coalition & Food WA$271,359 Food Bank Director $51,400 $52,431 2023
Skillful Living Center Inc TX$300,351 Chief Executive Office $85,000 $94,095 2024
Changing The Health Of Adolescents Impacting The Nation Reaction Inc CA$308,759 Ceo $19,600 $20,073 2022
A Vision Of Change Incorporated OH$254,025 Executive Director $80,400 $97,022 2023
New Vision Inc TN$250,643 President $51,000 $59,325 2024
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $21,519 2023
The Delta Project MI$244,281 Director $75,000 $85,669 2024
Johnston County Youth Services Inc NC$320,372 Executive Di $56,656 $64,784 2024
Aliive Roberts County Inc SD$322,713 Executive Director $303,418 $370,576 2024
Public Safety Foundation MN$323,739 Executive Director/director $31,500 $34,445 2024
301 Housing Development Fund Corporation NY$239,065 President $38,386 $39,520 2023
Good Kids Mad City - Englewood IL$327,251 Foundation Mgr. $66,667 $72,532 2024
E3 Education Excellence & Equity CA$329,664 Board Member $60,000 $59,029 2023
The Brothers Redefining Opportunity Experience Fdn Inc NY$335,308 Director $39,226 $40,385 2023
Kim Logan Communications MI$224,139 President $24,000 $27,414 2024
The Free Root Operation Inc IL$347,806 President $60,865 $66,219 2024
Nokomis East Neighborhood Association MN$214,947 Executive Director $70,513 $77,106 2024
Take Action Mon Valley PA$210,446 President & Ceo $70,250 $77,527 2024
Inner Banks Stem Center NC$208,896 President $6,625 $7,800 2023
Dayonenotdaytwo PA$207,532 Executive Director $10,565 $11,659 2024
Lived Experiences Inc CA$205,975 Founder $42,000 $40,135 2024
Babylon Inc VA$202,845 Director $72,000 $79,206 2023
Community Youth Athletic Center CA$198,373 President/exec. Dir. $72,500 $69,281 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 default43rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Thomas Yu) 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 40 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,872 is reasonable (approximately the 43rd 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.