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PeerBasis
Compensation Comparability Determination

Nhs Lending Inc

Executive Director / CEO

EIN 820532242
ID · NTEE L82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bud Compher Jr, Executive Director / CEO ($3,431) against every comparable organization that fit the selection criteria — 1179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

1,179 organizations qualified on sector, size, and geography 1,179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$71 total compensation of comparable organizations → $551,932 $3,431
$9,76410th
$21,30525th
$39,618Median
$59,28975th
$79,65790th
$3,431This org · 3rd
p10$9,764
p25$21,305
p50$39,618
p75$59,289
p90$79,657
$3,431

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 ID cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Nu-dimensions-west Hickory IncNC $328,865$17,198 990
Five Graham StreetME $328,973$42,358 990
House Of Hope IncVA $329,074$27,287 990
Ucc Xx IncOH $328,589$49,100 990
Habitat For HumanityMI $328,579$54,044 990
Good News Shelter CorporationKY $329,213$60,850 990
Mercy House Ministries IncTX $329,287$52,453 990
Faithworks IncVA $329,503$26,448 990
Vincentian Housing Corporation IncFL $328,159$33,019 990
American Housing PreservationTN $328,072$3,839 990
Plymouth Place IncCA $329,741$53,714 990
Redding Rhf Housing IncCA $327,896$58,944 990
Mid-peninsula Coastside IncCA $327,693$44,258 990
Prairie Grove Apartments IncCA $327,526$53,714 990
Lutheran Social Services Of Central OhioOH $327,519$9,048 990
Myplace IncMI $327,076$62,179 990
Amber Village Housing CorporationKY $327,037$15,303 990
Northern Lights Alliance For TheIA $330,736$64,456 990
Loretto-malta Manor Housing DevelopmentNY $330,815$23,025 990
Bay Aging Apartments Kilmarnock IncVA $326,843$229,900 990
Snhs Pittsburg Elderly Housing IncNH $326,753$43,995 990
Metropolitan Housing Coalition IncKY $326,752$76,026 990
Sylvan Retreat Apartments IncPA $326,618$10,456 990
Isaiah House IncGA $326,462$41,497 990
Cha Community Support CorporationIL $331,368$35,482 990

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 ID 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 default3rd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted46th

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 (Bud Compher Jr) 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 1179 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,431 is reasonable (approximately the 3rd 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.