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PeerBasis
Compensation Comparability Determination

Mcgee Plaza Housing Development Fund

Executive Director / CEO

EIN 811477381
NY · NTEE L21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Moore, Executive Director / CEO ($150,000) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Paul Moore — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,057 total compensation of comparable organizations → $174,603 $150,000
$4,66910th
$23,78825th
$30,942Median
$49,81275th
$73,53390th
$150,000This org · 95th
p10$4,669
p25$23,788
p50$30,942
p75$49,812
p90$73,533
$150,000

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
Westfall Heights Housing NY$252,359 President (Until 1/19/24) $32,299 $31,372 2024
Main-best Housing Development Fund Co NY$231,860 President & C.e.o. $26,458 $25,036 2025
Boston Post Road Housing Development Fund NY$223,467 President & Ceo (Thru 4/23) $56,332 $56,332 2023
Tb Housing Development Fund Company Inc NY$276,508 Cfo $23,006 $23,006 2023
Ellenburg Housing Development Fund NY$212,855 Manager $31,412 $30,511 2024
Castorland Housing Development NY$200,935 Member/site Manager $32,500 $31,568 2024
Nazareth House Housing Development Fund NY$192,701 Executive Director $2,057 $2,057 2023
Federation Housing Ii Inc NY$191,054 Cfo $50,911 $49,450 2024
Spiti Housing Development Fund NY$309,417 Executive Director $24,759 $24,049 2024
Lancaster Housing Development Fund NY$313,548 Board Member/board President $25,080 $25,080 2023
Mental Retardation Communityservices Of Nassau County - Project NY$179,171 Chief Executive Officer $179,760 $174,603 2024
Harlem Restoration Project Inc NY$175,330 Exe Dir $40,000 $37,851 2025
Bronxview Housing Development NY$174,918 Treasurer/secretary $44,892 $43,604 2024
Share Xinc NY$169,049 Executive Director $70,564 $70,564 2023
Loretto-malta Manor Housing Development NY$330,815 Chairperson $27,907 $27,106 2024
Vanmew Housing Development NY$334,251 Executive Di $7,598 $7,380 2024
Hsc No 6 Housing Development Fu NY$334,685 Accountant $4,800 $4,662 2024
Vip West 184th Street Hdfc NY$336,879 President/ceo $50,896 $50,896 2023
58-60 Manhattan Avenue Housing NY$347,565 Vice President $4,935 $4,670 2025
45th Avenue Housing Company NY$368,486 President/ceo/director $103,218 $100,257 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 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted0th
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 (Paul Moore) 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 20 similarly situated organizations (Same NTEE sector (L21) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $150,000 is reasonable (approximately the 95th 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.