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PeerBasis
Compensation Comparability Determination

Girard Lutheran Housing Corporation

Executive Director / CEO

EIN 030596955
PA · NTEE L20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of David J Fenoglietto, Executive Director / CEO ($39,302) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: David J Fenoglietto — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,722 total compensation of comparable organizations → $284,340 $39,302
$14,73410th
$20,79725th
$36,525Median
$62,16275th
$136,21990th
$39,302This org · 53rd
p10$14,734
p25$20,797
p50$36,525
p75$62,162
p90$136,219
$39,302

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 PA 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
Snyder-union-northumberland Habitat PA$299,819 Prior Dev. O $14,127 $13,722 2024
Mckeesport Presbyterian Senior Housing PA$291,570 Director And President $37,604 $36,525 2024
Better Homes Inc PA$290,196 Executive Di $69,418 $69,418 2023
Southwest Philadelphia Presbytery PA$282,406 Chief Executive Officer $292,739 $284,340 2024
Hace Management Company PA$353,706 President $168,371 $168,371 2023
Chambersburg Housing Inc PA$266,072 Interim President/ceo $17,059 $16,570 2024
Freedom House Inc PA$263,505 Executive Di $32,329 $31,401 2024
Willamsburg Area Improved Dwellings Inc PA$393,059 Manager $47,544 $46,180 2024
Housing Opportunities Inc PA$403,498 Executive Director $54,580 $53,014 2024
Mantua I Corporation PA$221,996 Director Of Construction $13,787 $13,787 2023
Pennsylvania Home Lending PA$441,683 President And Ceo $25,763 $25,024 2024
Big Daisy Corp PA$444,299 President - Hopephl $16,154 $16,154 2023
Luther House Iv Inc PA$446,293 Executive Di $35,339 $34,325 2024
Habitat For Humanity International PA$457,691 Executive Di $87,990 $87,990 2023
State College Community Land Trust Inc PA$462,215 Executive Director $54,905 $54,905 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (David J Fenoglietto) 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 15 similarly situated organizations (Same NTEE sector (L20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,302 is reasonable (approximately the 53rd 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.