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PeerBasis
Compensation Comparability Determination

Rotary Valley Inc

Executive Director / CEO

EIN 943244788
CA · NTEE L20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Delphine Sherman, Executive Director / CEO ($120,262) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Delphine Sherman — reported title “EVP/CFO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $282,333 $120,262
$7,99610th
$12,36225th
$24,032Median
$59,11375th
$72,93590th
$120,262This org · 96th
p10$7,996
p25$12,362
p50$24,032
p75$59,113
p90$72,935
$120,262

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
Lifetime Housing Development Corporation NY$31,753 President & Ceo $19,027 $19,911 2024
Center For Housing Resources TX$33,160 Executive Dir. $86,029 $99,659 2024
Mp St Matthew Inc CA$31,437 Cfo / Assistant Secretary $77,467 $77,467 2024
Ashmore Homes Inc MD$31,435 Chair $7,418 $8,269 2023
Independence Iv Inc NJ$31,417 President $59,141 $61,150 2024
Fswp-gl V Inc PA$33,611 Ceo $28,093 $33,402 2023
Somersworth Community Development NH$33,722 Member $10 $11 2024
Alaw Ogden Gardens Inc PA$33,948 Director Of Construction $13,787 $16,392 2023
Hba Charitable & Educational MI$34,044 Executive Officer $7,030 $8,403 2024
Partnership Housing Inc CA$34,591 Chief Executive Officer $12,105 $12,463 2023
Southwest Neighborhood Housing Corp CO$34,711 Executive Director $8,935 $9,922 2024
Fellowship Realty Corp Of Massachusetts Inc RI$35,635 President $45,988 $52,576 2023
Chynoweth Housing Inc CA$27,995 President $41,962 $43,201 2023
Southstar Deborah House IL$37,042 President/ceo $9,230 $10,819 2023
Housing Works 220 Hull Housing NY$37,220 Secretary $27,348 $29,464 2023
New Americans Community Development MA$37,548 President $30,141 $32,293 2023
Court Street Village Non-profit Housing Corporation MI$37,609 Executive Director $55,000 $67,686 2023
Independence Ii Inc NJ$37,680 President $59,141 $61,150 2024
Prebleway I Inc OH$37,734 President/ceo $10,071 $12,353 2024
Habitat For Humanity Of Cherokee SC$26,835 Executive Di $5,090 $6,150 2024
Race Housing Corporation OH$26,596 Ceo $14,293 $17,532 2024
Northside Senior Housing Inc CA$38,203 Vice President & Cfo/director $120,312 $123,866 2023
Opportunity Center Hdc Inc CA$38,204 Ceo $5,914 $6,089 2023
Bridgewell Danvers Housing Corporation MA$38,704 Ceo $21,300 $22,821 2023
Mid-peninsula Holy Family Corporation CA$25,813 Cfo / Assistant Secretary $77,467 $77,467 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 2024 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted80th

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 (Delphine Sherman) 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 50 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120,262 is reasonable (approximately the 96th 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.