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PeerBasis
Compensation Comparability Determination

Norwegian Christian Home Foundation

Executive Director / CEO

EIN 743219871
NY · NTEE L112
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Anthony Restaino, Executive Director / CEO ($34,536) against every comparable organization that fit the selection criteria — 976 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

Benchmarked executive: Anthony Restaino — reported title “EXEC DIRECTOR/TREASURER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

976 organizations qualified on sector, size, and geography 976 within the band form the benchmarked peer set.

Distribution of comparable compensation

$307 total compensation of comparable organizations → $514,893 $34,536
$9,69710th
$21,51025th
$41,427Median
$67,93775th
$87,34390th
$34,536This org · 41st
p10$9,697
p25$21,510
p50$41,427
p75$67,937
p90$87,343
$34,536

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 NY 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
Boston Post Road Housing Development Fund NY$223,467 President & Ceo (Thru 4/23) $56,332 $56,332 2023
Long Island Housing Partnership NY$223,347 President $58,483 $58,483 2023
Franklin Senior Housing MN$223,134 Executive Vp Of Commonbond Housing $18,918 $20,687 2023
Poinsett House Senior Housing SC$223,020 Exec Director $5,140 $5,764 2024
Surplus Property Roundtable MI$224,356 Executive Dir. $78,788 $87,414 2024
Phoenix Pass Inc GA$222,891 Director $50,008 $52,655 2025
My Sisters Keeper Incorporated KY$224,456 Exectuive Director Non Voting $50,000 $57,743 2024
Accessible Country Trail Inc OH$222,760 Executive Director $6,211 $7,280 2023
River Town Heights Inc MN$224,666 President And Ceo $41,871 $44,472 2024
Cabell-huntington Unity Apts Inc WV$224,685 President $53,483 $62,246 2024
Cabrini Green Lac Community Development Corporation IL$224,698 Executive Director $24,000 $26,111 2023
Canon Barcus Inc CA$224,718 President $43,325 $40,213 2024
Garden Way Housing Inc PA$222,506 Ceo $18,725 $20,072 2024
Home Again Inc MS$222,497 Chairperson $59,395 $73,206 2023
Lincoln Avenue Apartments Inc CA$222,479 President $43,208 $40,104 2024
Champion Athletes Of The Ozarks MO$224,805 Program Dire $55,000 $62,617 2024
Network Housing '94 Petzinger Inc OH$222,328 Ceo (Exited 3.24.25) $30,598 $34,835 2024
Workforce Housing Coalition Of The Greater Seacoas NH$222,285 Executive Director $81,632 $83,415 2023
Aaa Elderly Housing - Brett H Bradshaw AR$222,250 Executive Director $12,818 $15,945 2023
Ebenezer Lakes Senior Housing MN$225,186 President $77,189 $84,406 2023
Family Promise Of Butler County Inc OH$225,193 Interim Executive Director $28,846 $32,840 2024
Mantua I Corporation PA$221,996 Director Of Construction $13,787 $15,215 2023
Clark County Supportive Housinginc MN$221,935 President/tr $68,006 $70,369 2025
United Methodist Senior Services Of MS$221,759 President/ceo $161,976 $193,913 2024
Asi Greeley Ii Inc MN$225,671 President/tr $68,006 $70,369 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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), adjusted66th

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 (Anthony Restaino) 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 976 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,536 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). 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.