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PeerBasis
Compensation Comparability Determination

The Lutheran Service Society Of New York

Executive Director / CEO

EIN 160746858
NY · NTEE S80Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Lichtenthal, Executive Director / CEO ($71,926) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$865 total compensation of comparable organizations → $177,385 $71,926
$9,23710th
$25,60825th
$57,678Median
$85,60275th
$112,54290th
$71,926This org · 64th
p10$9,237
p25$25,608
p50$57,678
p75$85,602
p90$112,542
$71,926

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.

OrganizationStateTotal revenueTotal compSource
Mcleod AllianceMN $285,813$70,643 990
Open Arms Rape Crisis Center & Lgbt ServicesTX $284,932$70,987 990
Greater Cheyenne FoundationWY $284,004$54,381 990
Columbus Rotary Foundation IncOH $283,453$1,685 990
Onevirginia2021 FoundationVA $281,741$99,462 990
Friends Of The TrailWA $281,741$94,960 990
Most Worshipful Prince Hall Grand Lodge Of TnTN $292,452$13,559 990
Volunteer Center Of The Lehigh ValleyPA $294,103$84,048 990
Spectrum Of Findlay IncOH $294,496$16,117 990
Community Services Agency Of TheDC $276,632$106,503 990
Hillsboro Economic Development CorpND $295,915$9,829 990
Families First Of Monroe County IncWI $296,528$63,294 990
Birmingham BloomfieldMI $297,753$112,730 990
Senior Center Of Langlade County InWI $270,449$39,285 990
North Carolinas Eastern AllianceNC $270,119$3,430 990
Coastal Communities Family SuccessNJ $267,798$74,105 990
Mining The TruthTX $304,304$96,771 990
Kumu Kahua Theatre IncHI $305,302$71,003 990
Gapps Global Alliance To PreventWA $265,582$23,096 990
Send Musicians To PrisonTN $306,358$79,217 990
Leadership Macomb IncMI $262,652$120,730 990
Neighbors PlusMI $309,345$58,264 990
Front Range Community Services IncCO $262,100$58,982 990
Sporting Clays For Charity IncNJ $310,030$865 990
Gentlemens LeagueTN $310,707$10,824 990

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 default64th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted54th

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 (Susan Lichtenthal) 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 74 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,926 is reasonable (approximately the 64th 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). 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.