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PeerBasis
Compensation Comparability Determination

Buckelew Housing Inc

Executive Director / CEO

EIN 942914667
CA · NTEE L21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Chris Kughn, Executive Director / CEO ($57,708) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,697 total compensation of comparable organizations → $123,444 $57,708
$5,31910th
$12,16425th
$46,148Median
$64,46375th
$76,13290th
$57,708This org · 71st
p10$5,319
p25$12,164
p50$46,148
p75$64,463
p90$76,132
$57,708

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 CA 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
Folsom Oaks Apartments Inc CA$229,992 Ceo $6,235 $6,400 2024
Canon Barcus Inc CA$224,718 President $43,325 $44,471 2024
Eastmont Court Inc CA$236,288 Ceo $47,732 $50,442 2023
Union Seniors Association Inc CA$221,496 President $11,850 $12,164 2024
Catalyst Housing Inc CA$214,975 Executive Dir. $3,602 $3,697 2024
Rubicon Homes CA$212,559 Ceo And President $10,555 $10,834 2024
St Annes Retirement Community CA$201,444 Ceo President $63,000 $64,667 2024
Edith Street Apartments Inc CA$257,405 Former Exec Dir $15,870 $16,771 2023
San Leandro Supportive Housing Inc CA$194,384 President $43,669 $46,148 2023
Cedar Street Apartments Inc CA$190,900 Executive Director $19,654 $20,770 2023
Brisbane Senior Housing Inc CA$189,312 Evp/cfo $120,262 $123,444 2024
Lupine Housing Inc CA$279,929 Executive Dir. $3,602 $3,697 2024
Aspen Drive Housing Inc CA$168,531 Ceo $47,732 $50,442 2023
Burbank Accessible Apt Corp CA$158,575 Chief Executive Officer $61,000 $64,463 2023
Ridge Point Non-profit Housing CA$153,915 Ceo/president $83,231 $85,433 2024
Culver City Rotary Plaza Inc CA$315,455 President/ceo $68,128 $69,931 2024
Los Robles Apartments Inc CA$319,840 Secretary $52,496 $53,885 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 CA 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted71st

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 (Chris Kughn) 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 17 similarly situated organizations (Same NTEE sector (L21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,708 is reasonable (approximately the 71st 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.