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PeerBasis
Compensation Comparability Determination

Decatur Street Residences Inc

Executive Director / CEO

EIN 830357308
CO · NTEE L990
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jeff Martinez, Executive Director / CEO ($25,082) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,470 total compensation of comparable organizations → $152,328 $25,082
$5,55910th
$13,87525th
$32,944Median
$54,91275th
$93,42490th
$25,082This org · 41st
p10$5,559
p25$13,875
p50$32,944
p75$54,912
p90$93,424
$25,082

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

OrganizationStateTotal revenueTotal compSource
Warriors Center For Women Phillips CountyAR $165,072$32,940 990
Portland Supportive Housing IncOR $162,208$12,660 990
Huntsville Voa Housing IncAL $173,879$58,436 990
Vesta's Hearth IncMD $175,501$20,882 990
Flora Vista Housing Development FundNY $158,970$54,654 990
Stansbury Homes IncMD $157,839$51,684 990
Hearthstone Housing LtdWI $178,857$152,328 990
Three West Housing IncOR $179,019$17,561 990
Alexander Apartments Of Plant City IncFL $153,338$37,933 990
Arroyo Commons IncCA $152,875$38,904 990
Center Housing Development FundNY $182,407$31,133 990
Lss Housing North Willow IncWI $151,848$44,310 990
Attleboro Enterprises DevelopmentMA $149,909$5,686 990
Belford Commons CorporationVA $148,577$60,125 990
Vermont Alliance For RecoveryVT $143,188$110,560 990
Sunflower DiversifiedKS $140,625$2,470 990
Harambee House IncMO $133,890$13,875 990
Housing Associates IncMD $133,639$4,346 990
Oaks Family Care Center IncOH $204,583$16,801 990
Thi-14 IncIL $126,596$32,944 990
The Sanctuary Of Williams CountyOH $209,646$5,053 990
Cil Woods IncNJ $212,212$7,463 990
The Affordable Housing GroupTX $121,648$63,810 990
Auburn Housing Authority IncKS $121,407$13,919 990
Family Community HousingGA $117,012$89,140 990

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 CO 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted55th

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 (Jeff Martinez) 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 29 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,082 is reasonable (approximately the 41st 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.