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PeerBasis
Compensation Comparability Determination

Moffitt Real Estate Holding Corporation

Executive Director / CEO

EIN 923387708
FL · NTEE W11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick Hwu, Executive Director / CEO ($102,275) against every comparable organization that fit the selection criteria — 6 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrick Hwu — reported title “DIRECTOR, VICE CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

6 organizations qualified on sector, size, and geography 6 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16,189 total compensation of comparable organizations → $235,575 $102,275
$21,96210th
$33,50525th
$59,206Median
$133,64375th
$195,61790th
$102,275This org · 67th
p10$21,962
p25$33,505
p50$59,206
p75$133,643
p90$195,617
$102,275

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 FL 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
Steelhouse Title Holding Corporation I NC$0 Chief Executive Officer $145,702 $155,659 2024
Macon-bibb County Land Bank GA$0 Executive Director $15,984 $16,189 2025
Durham County Public Corporation NC$0 Chairman And President $61,457 $67,596 2023
Citizens To Protect Pennsylvania Jobs PA$0 Chariman & President $26,127 $27,735 2023
Illinois Opportunity Project IL$0 Chairman/director $225,105 $235,575 2023
Coalition For New York's Future Inc NY$0 President/director $52,829 $50,816 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted83rd

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 (Patrick Hwu) 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 6 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,275 is reasonable (approximately the 67th 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.