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PeerBasis
Compensation Comparability Determination

Incommon Housing Development Corporation

Executive Director / CEO

EIN 882700449
NE · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheryl Garst, Executive Director / CEO ($98,214) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$142 total compensation of comparable organizations → $325,228 $98,214
$9,21310th
$18,64225th
$36,456Median
$56,40475th
$80,49390th
$98,214This org · 93rd
p10$9,213
p25$18,642
p50$36,456
p75$56,404
p90$80,493
$98,214

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 NE 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
Riverview St Mary's Inc CO$374,803 Director $34,463 $31,632 2023
The Salvation Army Puyallup Residences Inc CA$376,169 President $32,694 $27,024 2023
Nairobi Housing Inc CA$376,230 Evp/cfo $120,262 $96,551 2024
Caring Plus Home Services Inc FL$373,773 Director $101,000 $88,216 2024
Preble Co Habitat For Humanity Inc OH$377,563 Executive Di $59,521 $60,344 2023
Montello Welcome Home Again Inc MA$377,754 President & Ceo $42,027 $36,150 2023
Ws Housing Development Fund Co Inc NY$371,966 Board Member/president & Treasurer $25,080 $21,071 2024
Restoration Community Development Corporation CA$379,048 Executive Director $20,689 $17,101 2023
Cortland Housing Assistance Council NY$371,424 Executive Dir. $51,796 $43,516 2024
United Church Residences Of Immokalee OH$379,617 Treasurer $50,772 $49,998 2024
North Grand Neighborhood Services MO$379,717 Director $34,700 $33,290 2025
East Lake Housing Corporation GA$379,803 Treasurer $28,903 $27,818 2023
Inclusive Communities Project TX$380,137 Executive Dir. $153,282 $142,559 2024
Quadraplex Housing Inc MA$380,340 Chief Executive Officer $39,656 $33,132 2024
Home Partnership Of Cecil County Inc MD$381,630 President & Ceo $7,490 $6,703 2023
Santa Barbara Housing Assistance Co CA$381,772 Director/pre $22,000 $17,663 2024
Providence Dethman House WA$381,831 President & Treasurer $390,705 $325,228 2024
St Peters Supportive Housing Inc CA$382,447 Executive Dir. $13,111 $10,837 2023
Islesboro Affordable Property ME$382,599 Executive Direc $52,000 $49,842 2023
Support Services For The Developmentally Disabled WA$368,006 Treasurer/executive Director $46,000 $38,291 2024
Community Housing Expansion Of Austin TX$367,669 President $343 $328 2023
United Church Residences Of Fredonia New York OH$383,310 Treasury $50,772 $49,998 2024
Rockport Affordable Housing Inc MA$367,491 Executive Director $17,037 $14,234 2024
Vermont Village Community Development Corp Inc CA$383,744 Executive Director $84,725 $70,030 2023
North Florida Educational Development Corporation FL$385,000 Executive Director $28,000 $25,178 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default93rd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted38th

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 (Sheryl Garst) 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 301 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,214 is reasonable (approximately the 93rd 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.