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PeerBasis
Compensation Comparability Determination

Willow Tree Apartments Inc

Executive Director / CEO

EIN 833487947
IN · NTEE L80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alicia Jacobs, Executive Director / CEO ($19,370) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$717 total compensation of comparable organizations → $167,418 $19,370
$10,85010th
$18,44325th
$40,941Median
$61,61275th
$79,87790th
$19,370This org · 29th
p10$10,850
p25$18,443
p50$40,941
p75$61,612
p90$79,877
$19,370

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 IN 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
Konis Afc Home Inc MI$254,366 Pres Director $59,500 $56,566 2024
Marion Street Apartments Inc OR$254,273 President & Ceo (Until Oct. 2023) $27,042 $23,813 2023
Tennessee Resilience Project TN$259,942 Executive Dir. $55,800 $54,023 2024
Homeless Task Force HI$253,541 Executive Director $187,340 $154,486 2024
Texas Low-income Housing TX$260,946 Exec Director $95,219 $90,321 2023
Three West Housing Development NY$249,763 Vice President $3,715 $3,092 2024
Hamilton Families Qalicb CA$266,545 Secretary $9,904 $8,110 2023
Saginaw Village Associates Inc OR$266,892 President $17,117 $14,641 2024
Prairie Place On 1st Inc IA$269,958 Ceo $711 $717 2024
Pacific Community Services Inc CA$270,075 Exec Vice Pres $17,380 $13,466 2025
The Gateway Collective Inc WI$273,260 Executive Director $78,176 $75,199 2024
C E O Council Foundation IL$276,482 President & Ceo $21,013 $19,027 2024
Native American Housing Circle CO$234,768 Executive Di $45,141 $39,868 2024
Hermandad La Economic And Community CA$281,383 Executive Dir. $52,800 $43,234 2023
Todays Resident Services Inc TX$232,084 Executive Director $12,958 $11,939 2024
Hijra House Association MS$282,996 Director $35,500 $37,493 2023
New Orleans Neighborhood Development Foundation LA$230,547 Ceo $73,944 $74,995 2024
Eastwick Section 811 Housing Corporation PA$229,121 President & Ceo $25,525 $24,137 2023
Twb Residential Opportunities Inc NY$285,403 Ceo/vice President $52,793 $43,939 2024
Grace Community International TX$287,598 Director $77,383 $71,297 2024
Mhp Mpdu Rental Inc MD$288,590 Vice President $52,191 $44,942 2024
Sioux Empire Housing Partnership SD$288,738 President $64,468 $65,532 2024
Champion Athletes Of The Ozarks MO$224,805 Program Dire $55,000 $53,655 2024
Facts Education Fund CA$291,223 Secretary/ T $62,560 $49,756 2024
Pacific Grove Supportive Housing Inc CA$221,572 President $43,669 $35,757 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted6th

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 (Alicia Jacobs) 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 85 similarly situated organizations (Same NTEE sector (L80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,370 is reasonable (approximately the 29th 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.