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PeerBasis
Compensation Comparability Determination

Valley Of The Sun School Properties Three

Executive Director / CEO

EIN 860872987
AZ · NTEE L99
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Cletus Thiebeau, Executive Director / CEO ($19,940) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$218 total compensation of comparable organizations → $180,379 $19,940
$4,87910th
$14,81725th
$23,861Median
$47,56675th
$81,42090th
$19,940This org · 48th
p10$4,879
p25$14,817
p50$23,861
p75$47,566
p90$81,420
$19,940

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 AZ 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
Hickernell Homes Inc MD$95,239 President $20,272 $19,707 2023
Leeway-scattered Site Housing Inc CT$91,224 Executive Director $29,593 $28,851 2023
Housing Opportunites Made Easier CA$97,236 Executive Director $61,468 $53,606 2024
Pendlove Inc TN$100,148 Executive Director $25,360 $27,718 2023
Champion Place Inc NY$100,442 Treasurer $8,287 $7,563 2024
Lss Housing South Willow Inc WI$100,492 President $38,239 $41,525 2023
Patriot Community Development Inc TX$84,746 Treasurer $173,421 $180,379 2023
Tiny Village Spirit CA$104,151 Executive Director $250 $218 2024
Metro North Community Development Corp FL$108,340 Executive Dir. $60,000 $56,928 2024
Willard & Alpha Wiegrefe Foundation MN$77,295 President $3,600 $3,699 2023
Broward Coalition For The Homeless FL$110,120 Chairman $91,015 $88,905 2023
Greenlawn Centerport Historical Association NY$110,937 Director $32,800 $29,163 2025
Bsdc Neighborhood Homes Hdfc NY$74,983 President And Ceo $17,701 $16,154 2024
Spring Place Inc MD$72,580 President $20,272 $19,707 2023
Central Ms Assisted Living Home MS$72,000 Director $15,600 $18,066 2023
Family Community Housing GA$117,012 Executive Di $85,008 $86,326 2024
Oldetowne Homes Inc MD$67,425 President $20,272 $19,707 2023
Life Concepts Independent Living Ii Inc FL$65,896 Chief Executive Officer $24,427 $23,861 2023
Auburn Housing Authority Inc KS$121,407 Manager $12,000 $13,480 2023
The Affordable Housing Group TX$121,648 Exec. Director $59,412 $61,796 2023
Thi-14 Inc IL$126,596 Chief Executive Officer $29,764 $30,426 2023
Housing Associates Inc MD$133,639 Executive Director $4,329 $4,208 2023
Harambee House Inc MO$133,890 President $7,395 $7,707 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default48th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (Cletus Thiebeau) 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 23 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,940 is reasonable (approximately the 48th 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.