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PeerBasis
Compensation Comparability Determination

Lexington Home Ownership Comm Ii

Executive Director / CEO

EIN 760722550
KY · NTEE L20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Austin Simms, Executive Director / CEO ($70,585) against every comparable organization that fit the selection criteria — 297 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

297 organizations qualified on sector, size, and geography 297 within the band form the benchmarked peer set.

Distribution of comparable compensation

$138 total compensation of comparable organizations → $316,247 $70,585
$8,95910th
$18,55425th
$39,027Median
$56,54575th
$89,53790th
$70,585This org · 85th
p10$8,959
p25$18,554
p50$39,027
p75$56,545
p90$89,537
$70,585

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.

OrganizationStateTotal revenueTotal compSource
Housing Whitefish IncMT $415,176$71,470 990
Long Island Family & Elder Care IncNY $414,767$42,808 990
Wind Terrace IncTX $415,985$40,851 990
Housing Works East New York HousingNY $417,473$23,002 990
New Bern Older Adult HousingNC $412,869$45,680 990
California Community Builders IncCA $417,818$90,563 990
Lutheran Social Services Of Central OhioOH $411,821$8,959 990
Kalamazoo Collective HousingMI $418,734$37,931 990
Princeton Ministries 4 IncCO $411,397$30,165 990
Lutheran Social Services Of Central OhioOH $411,213$8,959 990
Chattanooga Community HousingTN $420,375$104,180 990
Village Gardens Rhf Housing IncCA $408,945$53,185 990
United Church Residences Of MemphisOH $422,130$33,745 990
Lw Fraser Independent Living ProjectMN $407,758$22,918 990
1675 Westchester Avenue HousingNY $423,426$144,729 990
Homestart IncOH $424,017$38,442 990
Restore Neighborhoods La IncCA $424,610$152,066 990
FamilyforwardIL $424,621$17,463 990
Telos IncWI $424,958$7,495 990
North Suffolk Group Homes IncMA $425,345$18,893 990
Northwest Chicago Group Homes IncIL $404,746$47,434 990
Housing Opportunities IncPA $403,498$49,208 990
St John's Commons IncMD $427,070$28,396 990
Will Woods VLA $427,876$24,153 990
Oakhill Associates IncOR $428,323$18,462 990

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 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 default85th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Austin Simms) 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 297 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,585 is reasonable (approximately the 85th 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.