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PeerBasis
Compensation Comparability Determination

Martin Housing Alliance Incorporation

Executive Director / CEO

EIN 650462958
FL · NTEE F33Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bruce Patterson, Executive Director / CEO ($38,173) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,904 total compensation of comparable organizations → $204,089 $38,173
$20,91710th
$26,38125th
$46,844Median
$74,03175th
$128,06390th
$38,173This org · 41st
p10$20,917
p25$26,381
p50$46,844
p75$74,031
p90$128,063
$38,173

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.

OrganizationStateTotal revenueTotal compSource
Ruthlyn Aitcheson CorporationFL $225,422$46,844 990
Montreux Management CorporationPA $230,000$170,131 990
Oasis Housing IncUT $233,936$4,904 990
Oasis Clubhouse IncOK $234,012$50,019 990
Delancey Street North CarolinaNC $248,158$171,568 990
Progress HouseIN $254,750$100,017 990
Preston Homes Ii IncOH $188,145$70,271 990
North Baycare HomeCA $180,000$27,904 990
The Flynn Fellowship Home Of Gastonia IncNC $268,263$52,921 990
Bell Housing IncPA $268,461$20,663 990
Shared Services AllianceSC $174,750$54,485 990
Ocl Properties IncNY $171,633$68,474 990
Youth Farm IncIL $165,178$21,087 990
Fraser Independent Living Project VMN $159,211$26,211 990
Assisi HouseMO $286,108$77,791 990
Rapha HouseNC $158,818$25,156 990
Nashua Street CorporationRI $158,759$82,858 990
Corpus Christi Safe Place House IncTX $157,276$32,838 990
Lakeview Villa IncFL $156,448$11,777 990
Kommunity Kares IncNJ $288,648$204,089 990
Ocl Properties Xv IncNY $153,716$68,474 990
Heaven Sent Group Home IncNC $291,703$82,162 990
Iris Transitional LivingGA $295,086$37,842 990
Search For Change CommunityNY $296,526$24,029 990
Peace River Center Properties IncFL $306,470$26,551 990

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 default41st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Bruce Patterson) 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 27 similarly situated organizations (Same NTEE sector (F33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,173 is reasonable (approximately the 41st 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). 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.