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PeerBasis
Compensation Comparability Determination

Lumber City Development Corporation

Executive Director / CEO

EIN 201170011
NY · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Kee Wilson, Executive Director / CEO ($14,400) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Laura Kee Wilson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,020 total compensation of comparable organizations → $276,028 $14,400
$28,20510th
$40,36525th
$73,067Median
$100,00075th
$126,85690th
$14,400This org · 0th
p10$28,205
p25$40,365
p50$73,067
p75$100,000
p90$126,856
$14,400

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
Staten Island Immigrant Center NY$445,062 Executive Director $66,167 $66,167 2024
East Brooklyn Churches Sponsoring Committee NY$429,351 Lead Organizer $145,612 $149,913 2023
Catholic Community Relations NY$450,000 Executive Director $276,028 $276,028 2024
Woodhaven District Management NY$454,160 Executive Dir. $65,772 $65,772 2024
Castle Hill District Management Association Inc NY$465,000 Executive Director $34,094 $34,094 2024
Mobilisation Lab Collective Inc NY$465,600 Officer $23,071 $23,752 2023
Staten Island Urban Center Inc NY$409,827 Ceo & Founder $78,430 $80,747 2023
Pitkin Avenue District Management Association Inc NY$484,644 Executive Director $127,097 $127,097 2024
West Brighton Community NY$388,047 Executive Di $80,000 $80,000 2024
Kingsbridge Riverdale Van Cortland Development Co NY$384,653 Executive Director $37,668 $38,781 2023
Southern Boulevard District NY$358,177 Executive Di $82,308 $80,186 2025
Core Services Group Inc NY$357,047 Vp Of General Coun $108,776 $111,989 2023
Manhattan Valley Development Corporation NY$525,582 Secretary $126,495 $126,495 2024
West Bronx Housing And Neighborhood Resource Center Inc NY$537,305 Executive Director $83,100 $85,555 2023
86th Street Bay Ridge District NY$340,050 Executive Direc $60,660 $59,096 2025
Rochester Hope Inc NY$334,931 Executive Director $24,279 $24,279 2024
Hellgate Management Corporation NY$334,528 President $70,634 $72,720 2023
Homsite Fund Inc NY$333,879 Director $19,020 $19,020 2024
Kingsbridge District Management Association Inc NY$330,509 Exec Director $40,365 $40,365 2024
Columbus Avenue District Management NY$551,627 Executive Direc $85,000 $87,511 2023
Bayside Village Business Improvement NY$322,011 Executive Dir. $38,178 $38,178 2024
Central Adirondack Partnership For NY$316,243 Executive Di $59,980 $59,980 2024
Hudson Valley Current Inc NY$583,958 Executive Director $105,060 $105,060 2024
Bay Ridge 5th Avenue District Management NY$610,748 Executive Dir. $75,000 $73,067 2025
Harlem Business Alliance Inc NY$616,820 Executive Director $100,000 $100,000 2024

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted0th

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 (Laura Kee Wilson) 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 25 similarly situated organizations (Same NTEE sector (S20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,400 is reasonable (approximately the 0th 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.