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PeerBasis
Compensation Comparability Determination

Property Owners Association Of The Villages Inc

Executive Director / CEO

EIN 591860432
FL · NTEE L50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cliff Wiener, Executive Director / CEO ($14,536) against every comparable organization that fit the selection criteria — 844 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cliff Wiener — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

844 organizations qualified on sector, size, and geography 844 within the band form the benchmarked peer set.

Distribution of comparable compensation

$294 total compensation of comparable organizations → $509,902 $14,536
$9,58610th
$20,45225th
$38,373Median
$64,01275th
$82,51590th
$14,536This org · 17th
p10$9,586
p25$20,452
p50$38,373
p75$64,012
p90$82,515
$14,536

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 FL 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
Mental Retardation Communityservices Of Nassau County - Project NY$179,171 Chief Executive Officer $179,760 $172,910 2024
Maine Adult Education Association ME$179,147 Executive Director $44,659 $46,376 2025
North East Manor Inc PA$179,147 Ceo $18,725 $19,877 2024
N Vision Communities Inc FL$179,259 President/tr $40,000 $40,000 2024
Three West Housing Inc OR$179,019 Treasurer $18,132 $17,924 2024
Mason County Housing Options For Students In Transition WA$178,912 Executive Director $81,667 $80,131 2023
Rebuilding Together - San Diego CA$179,486 Executive Director $86,000 $81,384 2023
Hearthstone Housing Ltd WI$178,857 President/ceo $139,859 $155,482 2024
Coulee Homes Ltd WI$179,604 President/ceo $138,859 $158,931 2023
Belmont Commons Inc RI$178,763 Chief Executive Officer $47,926 $48,919 2024
Sky Parkway Mutual Housing Corporation CA$179,653 Ceo $34,705 $32,842 2023
Dignity First ME$179,716 Executive Director $27,342 $29,144 2024
Lotus Care House MO$179,774 Executive Director $77,885 $90,406 2023
San Antonio Supportive Housing Inc MN$178,608 President/tr $65,715 $71,163 2023
Freedom Thru Faith Ministries Inc MN$179,956 Secretary $28,165 $29,625 2024
His Daughters House CA$180,015 Ceo $20,097 $19,019 2023
Pinellas Urban Properties And Services Inc FL$180,026 President & Ceo $24,734 $24,734 2024
My Sisters House Ministries Inc KS$180,242 President $134,135 $154,255 2024
Atlanta Mission Support Corporation GA$178,000 President $23,258 $24,894 2024
Niagara Village Housing Development Fund NY$177,900 Cfo $23,006 $22,783 2023
Salisbury Homeowners Association VA$177,870 Director $26,460 $27,196 2024
Tampa Housing Funding Corporation FL$177,850 President/se $75,530 $75,530 2024
Morse Elderly Housing Corporation FL$177,756 Vice Preside $75,384 $73,441 2025
Unity Court Apartments Inc WV$180,733 President $53,483 $61,642 2024
House Of James Ministries Internati AZ$177,563 President $89,000 $91,113 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default17th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted5th

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 (Cliff Wiener) 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 844 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,536 is reasonable (approximately the 17th 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.