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PeerBasis
Compensation Comparability Determination

Muskogee Habitat For Humanity

Executive Director / CEO

EIN 731420097
OK · NTEE L80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dana Kellner, Executive Director / CEO ($22,404) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dana Kellner — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $124,394 $22,404
$1,77210th
$15,25325th
$25,660Median
$59,86175th
$96,15890th
$22,404This org · 44th
p10$1,772
p25$15,253
p50$25,660
p75$59,861
p90$96,158
$22,404

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 OK 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
Resident Services Incorporated MD$44,125 Director/ceo $61,394 $52,126 2024
Cape Fear Regional Community Development NC$46,395 Executive Director $65,096 $61,084 2024
Housing Support Of New Hampshire Inc MA$43,452 Executive Director $152,429 $124,394 2024
Home Forward Community Partnerships OR$49,628 President $98,636 $83,186 2024
Asi - Hennepin County Inc MN$51,525 President/tr $68,006 $59,453 2025
Greenfield Housing Associates Inc MA$53,119 Chairperson $1,500 $1,224 2024
Denison Community Investment Corp TX$54,149 Secretary/treasurer $10,050 $9,400 2023
Gbc Inc OR$34,164 President $2,750 $2,319 2024
Neighborhood Housing Services Of PA$33,483 Ceo, Assistant Treasurer $25,763 $23,332 2024
Communities For Healing & Justice NY$56,807 Executive Director $136,500 $109,129 2025
Miracleplace Pasco Initiative Inc FL$32,864 Cfo $20,166 $17,204 2024
Shenandoah Housing Corporation VA$32,294 Vice President $21,899 $19,202 2024
San Juan Housing Corporation CO$60,557 President $22,009 $19,166 2024
Anvil-richard Allen Gardens Inc FL$63,184 President $32,805 $27,987 2024
Heritage Plaza Phase I CA$64,407 President $187 $147 2024
Walnut Affordable Housing Inc NY$66,667 Vice President $39,986 $32,814 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted25th

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 (Dana Kellner) 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 16 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,404 is reasonable (approximately the 44th 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.