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PeerBasis
Compensation Comparability Determination

Community Loan Fund Of The Capital

Executive Director / CEO

EIN 222706505
NY · NTEE L80J
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Macfarlane, Executive Director / CEO ($139,850) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,242 total compensation of comparable organizations → $431,401 $139,850
$21,76210th
$68,29225th
$127,036Median
$170,91275th
$208,38290th
$139,850This org · 56th
p10$21,762
p25$68,292
p50$127,036
p75$170,912
p90$208,382
$139,850

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
Housing Resources Inc WI$3,815,337 Executive Director $194,000 $224,215 2024
Alaska Works Partnership Inc AK$3,786,112 Executive Director $194,154 $211,485 2023
Housing Services Of Mid Michigan MI$3,836,137 Executive Director $96,296 $107,159 2025
Stocktonians Taking Action To CA$3,742,771 Administrator $71,700 $70,540 2023
Lynn Sage Breast Cancer Foundation IL$3,864,106 Interim Executive Director And Treasurer $157,500 $171,355 2024
🔒 58 more comparable organizations — included in the purchased report

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 default56th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted35th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 63-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.