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PeerBasis
Compensation Comparability Determination

Owenwood Neighbor Space

Executive Director / CEO

EIN 934053962
TX · NTEE P28
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Hernandez, Executive Director / CEO ($16,182) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $212,977 $16,182
$5,66610th
$13,01225th
$25,175Median
$41,75375th
$63,20290th
$16,182This org · 32nd
p10$5,666
p25$13,012
p50$25,175
p75$41,753
p90$63,202
$16,182

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Social Cog IncFL $77,296$11,758 990
4530 CorporationPA $77,204$77,729 990
Community Hope IncMT $77,641$35,876 990
Jeeah's Hope IncGA $77,066$67,450 990
Ymca Of The East Bay Support FoundationCA $77,005$56,249 990
Independent Living Apartments Of UlsterNY $77,787$96,542 990
Masonic Club Of Darien IncCT $76,879$2,840 990
Academic Technology And Wellness AcademySC $76,695$29,884 990
Community Connection Of Sauk CentreMN $76,676$8,866 990
Everyday LivingPA $78,100$7,370 990
Baltimore Fashion Alliance LtdMD $76,549$39,532 990
Grace To Glory Discipleship Ministries IncSC $76,496$38,588 990
Mulberry Place IncAR $78,254$24,319 990
The Jarc FoundationMI $76,451$31,811 990
Four Rivers Fuller ApartmentsKY $76,318$60,527 990
Muggsy Bogues Family FoundationNC $76,312$34,294 990
Arc Foundation Of Clinton County IncNY $76,197$17,202 990
The Youth And Family Alternatives IncFL $76,176$16,447 990
West Middlesex Volunteer Fire DepartmentPA $76,112$597 990
Iea Children's FundID $76,086$56,692 990
Connect Parent Group NetworkDE $78,777$73,903 990
Creative Housing Inc IvOH $78,822$9,267 990
Iglesia Camino Verdad Y VidaNY $78,852$8,207 990
The Molly Ann Tango Memorial Foundation IncCT $75,863$1,950 990
1894 Holdings IncIN $75,833$14,058 990

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 TX 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted21st

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 (Jessica Hernandez) 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 490 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,182 is reasonable (approximately the 32nd 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). 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.