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PeerBasis
Compensation Comparability Determination

Arroyo Commons Inc

Executive Director / CEO

EIN 943220903
CA · NTEE L99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Mandolini, Executive Director / CEO ($41,962) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $164,299 $41,962
$5,45110th
$11,12025th
$32,480Median
$60,98975th
$96,14590th
$41,962This org · 65th
p10$5,451
p25$11,120
p50$32,480
p75$60,989
p90$96,145
$41,962

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
Alexander Apartments Of Plant City Inc FL$153,338 Ceo $38,719 $40,915 2024
Lss Housing North Willow Inc WI$151,848 President $40,683 $47,793 2024
Attleboro Enterprises Development MA$149,909 Secretary $5,893 $6,133 2023
Belford Commons Corporation VA$148,577 Ceo/president $59,710 $64,851 2024
Stansbury Homes Inc MD$157,839 President $20,272 $21,948 2023
Flora Vista Housing Development Fund NY$158,970 President & Ceo (Thru 4/23) $56,332 $58,950 2023
Portland Supportive Housing Inc OR$162,208 Finance Direc. $13,072 $13,655 2024
Vermont Alliance For Recovery VT$143,188 Executive Di $105,326 $119,249 2024
Warriors Center For Women Phillips County AR$165,072 Secretary & Executive Director $28,100 $35,530 2024
Sunflower Diversified KS$140,625 Member, Exec Dir Sds $2,192 $2,664 2024
Decatur Street Residences Inc CO$167,476 President $25,082 $27,053 2024
Harambee House Inc MO$133,890 President $7,395 $8,584 2025
Housing Associates Inc MD$133,639 Executive Director $4,329 $4,687 2023
Huntsville Voa Housing Inc AL$173,879 President/ceo $53,238 $63,028 2025
Vesta's Hearth Inc MD$175,501 President $21,417 $22,523 2024
Hearthstone Housing Ltd WI$178,857 President/ceo $139,859 $164,299 2024
Three West Housing Inc OR$179,019 Treasurer $18,132 $18,941 2024
Thi-14 Inc IL$126,596 Chief Executive Officer $29,764 $33,887 2023
Center Housing Development Fund NY$182,407 Pres/ceo/tre $33,037 $33,580 2024
The Affordable Housing Group TX$121,648 Exec. Director $59,412 $68,825 2023
Auburn Housing Authority Inc KS$121,407 Manager $12,000 $15,013 2023
Family Community Housing GA$117,012 Executive Di $85,008 $96,145 2024
Greenlawn Centerport Historical Association NY$110,937 Director $32,800 $32,480 2025
Broward Coalition For The Homeless FL$110,120 Chairman $91,015 $99,017 2023
Metro North Community Development Corp FL$108,340 Executive Dir. $60,000 $63,403 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 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 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 default65th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Linda Mandolini) 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 31 similarly situated organizations (Same NTEE sector (L99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,962 is reasonable (approximately the 65th 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.