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PeerBasis
Compensation Comparability Determination

River Kourt Apartments

Executive Director / CEO

EIN 931161391
OR · NTEE T50
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Hankes, Executive Director / CEO ($15,031) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$422 total compensation of comparable organizations → $117,162 $15,031
$2,57810th
$6,53525th
$21,100Median
$49,35375th
$83,34890th
$15,031This org · 45th
p10$2,578
p25$6,535
p50$21,100
p75$49,353
p90$83,348
$15,031

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 OR 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
Ruth Stone House VT$124,307 Chair $400 $422 2024
Project One Forty Three Inc CO$125,790 President $95,500 $95,779 2024
The Micro Non Profit Network VA$116,533 President $16,250 $15,988 2025
Pcf Gifting And Liquidation Charitable CA$113,453 President & Ceo $69,882 $63,115 2024
Rising Communities Economic Development PR$133,416 President $30,547 $29,671 2024
Learn And Discover 3 Inc NY$107,740 President $12,188 $11,519 2024
Bgcs Building Great Futures Inc NY$136,436 Executive Director (July-de $11,363 $10,740 2024
St Charles Moose Lodge 1513 Loyal Order MO$139,063 Assistant Administrator $9,600 $10,361 2025
Coca Leverage Lender Inc MO$104,815 Interim President (Thru 2/23) $2,171 $2,476 2023
Na Lima Kahiau HI$139,974 Secretary $57,600 $53,938 2024
Unchained NV$143,124 Director Of Us Programs And Board Secretary $25,000 $26,211 2024
Bourbon Charity AZ$148,128 Executive Di $50,000 $50,295 2024
Presbyterian Medical Services Foundation NM$93,786 Board Member $76,088 $85,596 2024
Operation Kid Forward Inc GA$93,520 President $5,000 $5,259 2024
Brotallion Blue Skies Foundation CA$154,625 President And Executive Director $1,662 $1,501 2024
Capital Cause MD$155,183 Ceo $119,817 $117,162 2024
Hope For Honduran Children Foundation OH$156,995 Executive Director $42,000 $46,528 2024
For Holding Co Inc NY$85,936 Executive Director $3,698 $3,495 2024
Elbert Memorial Hospital Foundation GA$82,363 Executive Di $3,591 $3,888 2023
Perspectability Inc AR$167,484 Executive Director $12,696 $14,927 2024
Common Good DC$168,135 Founder $40,074 $36,781 2024
Ann Arbor Spark Foundation MI$182,887 President & Ceo $42,697 $46,095 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Michelle Hankes) 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 22 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,031 is reasonable (approximately the 45th 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.