Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Central Kentucky Apartment Association

Executive Director / CEO

EIN 610910439
KY · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Wilson, Executive Director / CEO ($81,197) against every comparable organization that fit the selection criteria — 543 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Wilson — reported title “EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

543 organizations qualified on sector, size, and geography 543 within the band form the benchmarked peer set.

Distribution of comparable compensation

$437 total compensation of comparable organizations → $395,262 $81,197
$23,14210th
$50,49425th
$78,008Median
$112,37075th
$152,08890th
$81,197This org · 55th
p10$23,142
p25$50,494
p50$78,008
p75$112,370
p90$152,088
$81,197

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 KY 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
Algae Biomass Organization IA$376,631 Executive Director $49,538 $50,486 2024
American Alliance Conference Ltd NY$376,205 Director $37,066 $31,175 2024
Digital Services Coaliton Inc MD$376,092 Executive Director $218,820 $190,415 2024
Ypo Bayou City TX$377,049 Chapter Manager $48,009 $43,548 2025
Boston Plasterers' & Cement Masons' MA$375,429 Trustee $85,072 $69,321 2025
Pennsylvania Academy Of General Den PA$375,404 Executive Di $85,400 $79,269 2024
Alabama Automotive Manufacturers AL$375,054 President $120,000 $124,230 2023
Identity Defined Security Alliance TX$374,829 Executive Director, President, Treasurer, And Secretary $77,560 $72,214 2024
Colorado Cleantech Industry Association Inc CO$378,128 Executive Director $133,416 $119,074 2024
Greater Stillwater Chamber Of Comme MN$378,463 Presidentexecutive Director $49,862 $45,859 2024
Topeka Lodging Association KS$374,362 Exec. Dir $14,400 $14,907 2023
Oak Park Business Association CA$374,255 Executive Dir. $84,000 $69,507 2023
Provider Alliance For Community Service TX$378,644 Executive Director $125,748 $117,080 2024
Logan Square Chamber Of Commerce IL$373,499 Executive Director $67,083 $61,385 2024
Beverage Association Of Tennessee TN$372,819 President & Treas $230,057 $225,083 2024
Concilio Hispano De Empresas CO$380,038 President & Ceo $131,538 $117,398 2024
Defined Contribution Alternatives Association DC$380,133 President $239,600 $195,702 2024
Greater Augusta Regional Chamber Of VA$380,216 President/ce $86,800 $78,008 2024
The Management Round Table VA$380,750 Interim Executive Director $32,883 $29,552 2024
California Attractions And Parks CA$371,560 Executive Di $209,249 $173,148 2023
Warrior Protection And Readiness MA$371,134 Executive Director $150,000 $129,168 2023
Golden State Power Cooperative CA$370,753 General Manager $289,590 $232,752 2024
Element 8 WA$382,211 Executive Director $89,334 $76,644 2023
Corrections Usa FL$382,299 Chairman $54,000 $48,612 2023
Alabama Cancer Congress MD$383,020 Board Member $2,000 $1,740 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default55th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted51st

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 (Jennifer Wilson) 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 543 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,197 is reasonable (approximately the 55th 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.