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PeerBasis
Compensation Comparability Determination

The Southern California Housing

Executive Director / CEO

EIN 954600040
CA · NTEE L80Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Ruane, Executive Director / CEO ($13,750) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Ruane — reported title “EXECUTIVE VP”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,160 total compensation of comparable organizations → $106,467 $13,750
$12,68410th
$30,32325th
$45,687Median
$57,51575th
$84,22790th
$13,750This org · 11th
p10$12,684
p25$30,323
p50$45,687
p75$57,515
p90$84,227
$13,750

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
Tamalpais Pacific CA$356,450 Executive Dir. $36,000 $37,063 2023
Partners In Opportunity Inc CA$355,752 President & Dir $50,000 $51,477 2023
Sacramento Community Land Trust Inc CA$318,590 Executive Dir. $106,467 $106,467 2024
Fair Housing Council Of Central CA$429,664 Executive Dir. $55,868 $55,868 2024
Community Housing Council Of Fresno CA$315,026 Executive Dir. $100,000 $100,000 2024
Dream Live Hope Foundation CA$298,425 President $52,083 $53,621 2023
Mid-peninsula Page Mill Court Inc CA$295,746 Cfo / Assistant Secretary $77,467 $77,467 2024
Facts Education Fund CA$291,223 Secretary/ T $62,560 $62,560 2024
Hermandad La Economic And Community CA$281,383 Executive Dir. $52,800 $54,360 2023
Eden Alvarado Niles Inc CA$465,262 President $39,896 $39,896 2024
Pacific Community Services Inc CA$270,075 Exec Vice Pres $17,380 $16,932 2025
Vinecrest Senior Apartments Inc CA$477,837 Ceo $29,210 $29,210 2024
Hamilton Families Qalicb CA$266,545 Secretary $9,904 $10,197 2023
Inner City Recovery Homes International CA$481,502 Director $8,160 $8,160 2024
The Southern California Housing CA$486,451 President $13,750 $13,750 2024
Todcoybc 4 CA$496,372 President $56,398 $58,064 2023
Corona Crescent Inc CA$519,882 President $39,896 $39,896 2024
The Salvation Army Denver Residence Inc CA$525,667 President $32,694 $33,660 2023

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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (Michael Ruane) 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 18 similarly situated organizations (Same NTEE sector (L80) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,750 is reasonable (approximately the 11th 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.