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PeerBasis
Compensation Comparability Determination

Shdc No 2 Inc

Executive Director / CEO

EIN 990296219
HI · NTEE L20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Ahue, Executive Director / CEO ($12,721) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Linda Ahue — reported title “EXEC. DIR./ASST SECR.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,212 total compensation of comparable organizations → $206,170 $12,721
$7,78910th
$13,63725th
$25,227Median
$39,56375th
$67,98990th
$12,721This org · 22nd
p10$7,789
p25$13,637
p50$25,227
p75$39,563
p90$67,989
$12,721

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 HI 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
Hinze Homes Inc MD$60,997 President $20,272 $21,169 2023
Dni 5 Inc MA$61,020 Executive Director $9,597 $9,356 2024
Crc Housing Corporation MA$59,556 President & Ceo $38,739 $38,882 2023
Better Homes For North Carolina Inc NC$61,093 President $15,000 $17,311 2023
Homes Of Care Iii Inc MA$61,216 President & Ceo/director $24,869 $24,245 2024
Wallace Place Nfp IL$61,365 President $82,909 $88,428 2024
Passavant Memorial Homes Ix PA$59,091 Ceo & President $36,502 $39,491 2024
Housing Works Harlem Housing NY$58,953 Secretary $27,348 $27,602 2023
Dpi Webster Inc MA$61,884 President/director $25,500 $24,860 2024
Mosaic Housing Corp Xvii - Beatrice NE$58,601 President $26,896 $31,383 2024
Fswp-gl Ii Inc PA$58,345 Ceo $28,093 $31,291 2023
Passavant Memorial Homes Housing PA$62,448 Ceo & President $36,502 $39,491 2024
Bradstreet Community Housing Corporation MA$57,699 Ceo $23,870 $22,672 2025
Work Housing Corporation MA$62,931 President $28,956 $28,229 2024
Fswp-gl Iii Inc PA$57,658 Ceo $28,093 $31,291 2023
O'connor Homes Inc MD$63,231 President $20,272 $21,169 2023
Westside Affordable Housing Inc GA$63,489 President & Ceo $84,307 $94,682 2023
Partners For Better Housing AR$56,253 Interim Exec Director $62,033 $77,882 2023
Georgetown Apartments Inc MD$64,932 President $20,272 $21,169 2023
Columbia Place ND$55,260 Chief Executive Officer $11,097 $13,602 2023
Kenwood Properties Inc WI$65,587 President $12,066 $13,671 2024
Mcallister Street Inc CA$65,887 Ceo $20,348 $19,625 2023
Rooted Communities Inc FL$66,138 Director $35,000 $35,671 2024
Mosaic Housing Corp Xix - Winfield NE$66,405 President $26,896 $31,383 2024
Gemini Housing Corporation RI$54,142 Director $7,534 $7,838 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default22nd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted15th

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 Ahue) 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 119 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,721 is reasonable (approximately the 22nd 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.