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PeerBasis
Compensation Comparability Determination

Heather Apartment Associates

Executive Director / CEO

EIN 943221403
WA · NTEE P82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katrina Egner, Executive Director / CEO ($24,457) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,075 total compensation of comparable organizations → $94,500 $24,457
$13,94810th
$24,90625th
$41,746Median
$65,54175th
$72,89490th
$24,457This org · 24th
p10$13,948
p25$24,906
p50$41,746
p75$65,541
p90$72,894
$24,457

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 WA 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
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $74,361 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $65,541 2024
Tenth And Lami Inc MO$163,650 President & Ceo $19,685 $23,287 2023
Attleboro Enterprises Properties Inc MA$166,458 Secretary $21,242 $21,321 2023
Otsar Corp NY$167,592 Executive Director $32,521 $31,882 2024
Nashville Supportive Housing Inc MN$153,326 President/tr $65,715 $72,527 2023
The Mon-arc Of Monroe Inc MI$151,087 Executive Director $46,174 $51,705 2024
Asi - Birmingham Inc MN$171,740 President/tr $65,715 $72,527 2023
Council On Developmental KY$174,468 Ceo $78,750 $94,500 2023
The Arc Of Blair County PA$175,579 Executive Director $45,741 $49,487 2024
Fraser Independent Living Project Iv MN$177,208 Ceo/secretary $25,655 $27,502 2024
The Arc Of Bismarck ND$140,964 Executive Di $63,998 $76,194 2024
Joy Research And Service Center For The Disabled Inc CA$180,850 Co Director $15,000 $14,052 2024
Colorado Dyslexia Foundation CO$137,371 President $80,000 $83,223 2024
Alaska Association On AK$185,629 Executive Dir. $87,500 $93,437 2023
Deaf Service Center Of Lake County FL$187,749 President $10,000 $10,192 2024
Lifeways Inc PA$132,305 Executive Director $23,020 $24,906 2024
Kane Homes Association IL$189,878 Secretary/treasurer $12,317 $13,525 2023
First Steps Center For Autism And Developmental Disabilities OR$130,894 Executive Director $53,000 $53,397 2024
Detour Company Theater Inc AZ$193,008 Executive Director $31,250 $31,765 2025
The Right Path Riding Academy Inc OK$194,904 Director Of Operations $34,946 $41,746 2024
Asi - Grand Forks Inc MN$123,901 President/tr $68,006 $71,023 2025
New Beginnings Therapeutic Riding Inc KY$123,453 Executive Director $34,015 $40,818 2023
Suburban Adult Services Foundation Inc NY$198,301 President & Ceo $42,362 $41,529 2024
Planned Lifetime Assistance Network GA$121,323 Director Of Outreach & Com $8,320 $9,075 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default24th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted84th

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 (Katrina Egner) 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 49 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,457 is reasonable (approximately the 24th 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.