Any ARM, right?

edit

If you're wondering whether the ROS buildfarm targets a specific SBC (board), rather than just an architecture, then, no, as long as you're running a compatible CPU architecture (ie: not ARMv6 fi), it should not matter. As long as you can run a compatible OS, that is (Ubuntu Xenial or Debian Jessie at the moment).

Note that some boards do perform better than others though, so even though they may have similar base specs, you wouldn't get the same performance out of them, but that is more a resources thing (ie: available RAM, CPU speed, GPU type and characteristics, etc).

For source builds things are even more flexible, as long as you're comfortable with solving the odd compilation issue.