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PeerBasis
Compensation Comparability Determination

Lower East Side Housing Development

Executive Director / CEO

EIN 810856461
NY · NTEE L19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Yu, Executive Director / CEO ($61,872) against every comparable organization that fit the selection criteria — 1233 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Yu — reported title “PRESIDENT/ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,233 organizations qualified on sector, size, and geography 1,233 within the band form the benchmarked peer set.

Distribution of comparable compensation

$86 total compensation of comparable organizations → $668,950 $61,872
$11,02210th
$25,00725th
$49,415Median
$73,33175th
$99,36890th
$61,872This org · 62nd
p10$11,022
p25$25,007
p50$49,415
p75$73,331
p90$99,368
$61,872

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
Firehouse 23 Qalicb WA$386,624 Treasurer Thru 11/23 $11,842 $12,080 2023
573 Warren Street Housing NY$385,815 Secretary $13,130 $13,130 2024
Community Alliance Housing Corporation I NE$387,633 President & Ceo $38,477 $45,798 2024
Quest Village Iii Of Georgia Inc GA$385,170 President & Ceo $6,326 $7,247 2023
Community Service Alliance OH$387,851 Executive Di $83,067 $100,240 2023
North Florida Educational Development Corporation FL$385,000 Executive Director $28,000 $29,969 2023
Mason City Rhf Housing Inc CA$387,942 President/ceo $68,128 $65,103 2024
Lutheran Social Services Of Central Ohio OH$387,972 President & Ceo $9,088 $10,966 2023
Islandview Housing Development Fund NY$388,257 Cfo $23,006 $23,686 2023
Life Plan Humboldt CA$388,432 Board Member $28,000 $26,757 2024
Maple Lake Housing Development MN$388,700 Manager $41,592 $45,481 2024
Vermont Village Community Development Corp Inc CA$383,744 Executive Director $84,725 $83,355 2023
Architectural Salvage Warehouse Of MI$389,144 Executive Di $76,648 $87,551 2024
Sense Of Security Inc CO$389,345 Executive Director $93,677 $99,405 2024
Grace Home Inc OK$389,502 President/director $60,351 $73,542 2024
United Church Residences Of Fredonia New York OH$383,310 Treasury $50,772 $59,511 2024
Pvm Kalamazoo Senior Non Profit Housing Corp MI$389,553 Administrator $61,407 $70,142 2024
Maximum Accessible Housing - Avon OH$382,874 President $24,629 $28,868 2024
Ridgeview Village Inc KS$389,999 President $49,813 $59,554 2024
Augusta Community Center CA$390,007 Executive Director $25,405 $24,277 2024
Yurok Alliance For Northern California Housing CA$390,132 Executive Director $26,122 $24,962 2024
Brethren Services Ii Inc PA$390,182 President/ceo $28,103 $31,014 2024
Islesboro Affordable Property ME$382,599 Executive Direc $52,000 $59,325 2023
Rockvale Community Housing Corporation MA$390,318 Chief Executive Officer $18,350 $18,787 2023
Illinois Valley Family Coalition OR$390,371 Executive Di $27,302 $28,058 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (Thomas Yu) 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 1233 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,872 is reasonable (approximately the 62nd 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.