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PeerBasis
Compensation Comparability Determination

Codec Inc

Executive Director / CEO

EIN 592110238
FL · NTEE L20Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Guarione M Diaz, Executive Director / CEO ($16,502) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Guarione M Diaz — reported title “DIRECTOR/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,365 total compensation of comparable organizations → $490,020 $16,502
$7,52810th
$21,82125th
$31,416Median
$46,37775th
$149,39890th
$16,502This org · 18th
p10$7,528
p25$21,821
p50$31,416
p75$46,377
p90$149,398
$16,502

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
Asset Holdings Inc GA$0 Ceo/director $471,348 $490,020 2024
Provident Group Girard Properties Inc LA$0 President $27,395 $32,111 2023
Douglas Gardens Holding Corp Inc FL$0 President $14,478 $14,063 2024
Fhcsd Housing Inc CA$0 President, Ceo $60,907 $55,985 2023
Cpnj-laurel Inc NJ$0 President - Ceo $19,321 $17,836 2024
Chesapeake Bay Housing Inc VA$0 Chairman $17,050 $17,021 2024
Esperanza Rhf Housing CA$0 President/ceo $76,739 $68,513 2024
Nsi - Lincoln County MO$0 Ceo $5,743 $6,289 2024
Perth Amboy Housing Inc NJ$0 Executive Director $256,277 $236,581 2024
1559 Boone Avenue Housing Development NY$0 Ceo $41,741 $38,998 2024
Menorah Plaza Housing Corporation MN$0 Ceo $22,194 $22,674 2024
Pine Gardens Ii Inc CA$0 Cfo $32,291 $28,830 2024
George Street Housing Inc MA$0 President $43,890 $40,779 2024
Wca Development Corporation CA$0 President $29,978 $26,765 2024
Visitacion Valley Affordable Housing CO$0 President $22,009 $21,821 2024
Tulsa Community Loan Fund Inc OK$0 Executive Director $21,922 $24,958 2024
Meadow On Seneca Housing Development NY$0 President $35,098 $32,792 2024
Corona-ely Ranch Inc CA$0 President $39,896 $35,619 2024
Greater Rochester Partnership NY$0 President $26,994 $25,221 2024
Supportive Housing Inc TX$0 President And Ceo $44,840 $46,377 2024
Ccbc Properties Inc MA$0 President & Ceo $28,286 $25,603 2025
Hdf Community Land Trust Inc CT$0 President & Secretary $8,446 $7,977 2025
Icl Southern Boulevard Housing NY$0 Chair Person $25,107 $24,150 2023
Cucs Housing Development Fund NY$0 President $46,481 $44,710 2023
Vanguard Housing Solutions Inc GA$0 Former Presi $2,210 $2,365 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted3rd

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 (Guarione M Diaz) 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 10, 2026, comparing compensation against 33 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,502 is reasonable (approximately the 18th 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 10, 2026.