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PeerBasis
Compensation Comparability Determination

Lower North Philadelphia Community Development Corporation

Executive Director / CEO

EIN 823231994
PA · NTEE L25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tylania Moore, Executive Director / CEO ($400) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tylania Moore — reported title “Administrative Assistant”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,535 total compensation of comparable organizations → $113,446 $400
$14,68410th
$25,67025th
$31,489Median
$45,93075th
$67,64690th
$400This org · 0th
p10$14,684
p25$25,670
p50$31,489
p75$45,930
p90$67,646
$400

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 PA 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
Asi Helena Inc MN$184,029 President/tr $65,715 $67,037 2023
Rivertree Apartments Inc OR$190,198 Executive Di $34,877 $32,479 2024
Hfhmd Navajo Building Qalicb Inc CO$150,336 Chief Executive Officer $5,756 $5,535 2024
Friends Development Corporation MA$194,971 Clerk $21,036 $18,956 2024
Jeremiah Development Nfp IL$198,403 Outreach Specialist $12,939 $12,756 2024
Newton Housing Development Corporation IA$143,024 Director $25,000 $27,449 2024
Rebuilding Together Muscatine County Inc IA$218,296 Executive Director $14,500 $15,510 2025
Harbor Point Inc PA$125,435 President $33,456 $33,456 2024
Jacobs Ladder Community Development Corporation TN$226,011 Exec Director/ceo $27,621 $29,114 2024
Grand Forks Community Land Trust ND$227,864 Executive Director $103,090 $113,446 2024
Rebuilding Together Of South Al AL$228,897 Executive Director $65,441 $69,067 2025
Christmas In Action TX$233,619 Executive Director $25,000 $25,077 2024
Andover Community Trust MA$238,748 Executive Dir. $50,972 $45,931 2024
Otr Adopt Inc OH$244,767 Executive Director/president $42,000 $45,926 2023
Crotched Mountain Of New York I East NH$249,035 President & Ceo $32,010 $29,639 2024
Framingham Housing Development MA$255,305 Eecutive Director $33,846 $30,499 2024
Mental Health Care Affordable FL$255,330 Ceo $38,786 $37,617 2023
West Oak Lane Community Development Corp PA$257,628 Director $53,737 $55,324 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted0th

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 (Tylania 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 18 similarly situated organizations (Same NTEE sector (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $400 is reasonable (approximately the 0th 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.