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PeerBasis
Compensation Comparability Determination

Lutheran Social Services Of Central Ohio

Executive Director / CEO

EIN 300060654
OH · NTEE L22
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rev Larry A Crowell, Executive Director / CEO ($9,088) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,729 total compensation of comparable organizations → $89,957 $9,088
$9,08810th
$24,64225th
$46,136Median
$49,31575th
$62,36890th
$9,088This org · 4th
p10$9,088
p25$24,642
p50$46,136
p75$49,315
p90$62,368
$9,088

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
National Church Residences OfOH $381,903$46,136 990
Worthington Christian Village Colony InOH $372,029$9,407 990
Wyandot Senior Village IncOH $392,078$33,250 990
Lutheran Social Services Of Central OhioOH $369,274$9,088 990
Brook Oaks Senior Residences IncOH $350,229$47,356 990
Elmore Area Concerned Christians IncOH $346,983$89,957 990
Ucc Iii IncOH $345,339$34,230 990
Lutheran Social Services Of Central OhioOH $418,040$9,088 990
Ucc Vi IncOH $421,691$49,315 990
Lutheran Social Services Of Central OhioOH $340,026$9,088 990
Lutheran Housing Services 18 IncOH $332,392$62,368 990
Lssco Howland Glen IncOH $430,397$9,088 990
Ucc Xx IncOH $328,589$49,315 990
Lutheran Social Services Of Central OhioOH $327,519$9,088 990
United Church Residences Of GreenwoodOH $456,733$49,315 990
Ucc Xviii IncOH $298,976$49,315 990
Lutheran Housing Services 13 IncOH $296,914$62,368 990
Friendship Plaza I IncOH $296,095$34,230 990
National Church ResidencesOH $476,123$46,136 990
Network Housing '96 IncOH $278,359$29,720 990
Summerside Woods IncOH $273,334$7,729 990
Ucc Xv IncOH $491,715$49,315 990
Ucc Xvii IncOH $258,578$49,315 990
Franciscan Ministries IncOH $512,851$48,711 990
Ucc Iv IncOH $513,474$49,315 990

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 OH 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted18th

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 (Rev Larry A Crowell) 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 28 similarly situated organizations (Same NTEE sector (L22) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,088 is reasonable (approximately the 4th 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.