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PeerBasis
Compensation Comparability Determination

Menorah Terrace

Executive Director / CEO

EIN 953733705
CA · NTEE L22Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Cope, Executive Director / CEO ($7,252) against every comparable organization that fit the selection criteria — 10 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

10 organizations qualified on sector, size, and geography 10 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,971 total compensation of comparable organizations → $300,084 $7,252
$6,01710th
$13,10725th
$44,899Median
$91,08975th
$205,46590th
$7,252This org · 20th
p10$6,017
p25$13,107
p50$44,899
p75$91,089
p90$205,465
$7,252

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
Warrior Homesteads OH$9,094 Director $5,000 $6,133 2024
Park West Apartments Inc MA$9,359 President/director Until 12/18/23 $30,459 $32,634 2023
Sherwood Inn Apartments Inc MT$10,360 President $11,352 $14,171 2024
Shelter In The Storm Inc VA$7,130 Founding Dir $11,077 $12,752 2023
Crotona 1405 Boston Road Housing NY$7,086 Ceo $4,614 $4,971 2023
Special Housing And Homeownership Inc GA$6,721 President & Ceo $84,307 $101,069 2023
Centennial Falcon Properties Inc OH$6,650 President $244,651 $300,084 2024
Three Arts Club Housing Development Fund NY$11,317 Vice President $53,058 $57,163 2023
The Joint Ownership Entity NY$12,161 Executive Director $186,295 $194,952 2024
Kings Highway Inc NJ$12,525 President $59,141 $61,150 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (Douglas Cope) 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 10 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,252 is reasonable (approximately the 20th 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.