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PeerBasis
Compensation Comparability Determination

2134 Coyle Housing Development Fund

Executive Director / CEO

EIN 994765185
NY · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Nightingale, Executive Director / CEO ($53,979) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Nightingale — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$40 total compensation of comparable organizations → $1,591,810 $53,979
$7,04810th
$18,29325th
$34,063Median
$50,65675th
$72,48690th
$53,979This org · 80th
p10$7,048
p25$18,293
p50$34,063
p75$50,656
p90$72,486
$53,979

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 NY 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
Anchor Therapy Clinic CA$0 Ceo $100,000 $95,560 2024
Sunrise Community Of Maryland Inc FL$0 President $29,126 $30,280 2024
Abh New Jersey Inc PA$0 President $8,990 $9,921 2024
Veterans Partnering With Communities Inc CA$0 President & Ceo $4,800 $4,587 2024
Abh California Inc PA$0 President $21,428 $23,648 2024
Helpers Of Holland Home MI$0 Chief Strategy Officer $31,282 $35,732 2024
Senior Services Support Corp NC$0 President An $36,301 $41,509 2024
Abh Pennsylvania Adult Services Inc PA$0 President $21,815 $24,075 2024
Organization Of Hispanics Lati MD$0 Fernandez $70,291 $72,724 2024
Wee Care Daycare Ministries Inc IN$0 President $45,880 $53,543 2024
Center For Transforming Lives Real TX$0 Ceo $25,402 $28,120 2024
Kindness Coupons CA$0 Ceo $54,900 $51,110 2025
Seagull Industries For The Disabled Inc FL$0 Former Ceo $9,345 $9,715 2024
Congregational Homes Inc PA$0 Executive Director $18,250 $20,141 2024
Childrens Garden Early Learning Center Inc CO$0 Executive Director (Outgoing) $15,947 $16,922 2024
Boys Town California Inc NE$0 Director Of Budget - Treasurer $35,110 $41,790 2024
The Natural Goodness Foundation Inc UT$0 Treasurer $400 $453 2024
The Delaware Public Policy Institute DE$0 Secretary $4,850 $5,255 2024
Goodex Services Inc CA$0 Ceo $20,683 $19,765 2024
Arcadia Community Services HI$0 President & Ceo $35,893 $35,562 2024
Ego Ideal Inc GA$0 Chief Executive Officer $43,656 $48,577 2024
108 St Edwards Housing Development Fund NY$0 Director/chair $53,979 $53,979 2024
Joli Commercial Partners Inc CO$0 Secretary $52,937 $56,174 2024
Aids For Women Adolescents And Children International Organization Inc MD$0 Ceo $40 $40 2025
Peer Vision For Mental Health ND$0 Executive Director $52,042 $61,574 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default80th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Richard Nightingale) 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 70 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,979 is reasonable (approximately the 80th 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.