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PeerBasis
Compensation Comparability Determination

Olentangy Education Foundation

Executive Director / CEO

EIN 311312620
OH · NTEE B82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Lorenz, Executive Director / CEO ($41,730) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Lorenz — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$365 total compensation of comparable organizations → $314,008 $41,730
$6,36310th
$12,32025th
$31,985Median
$58,50175th
$85,30090th
$41,730This org · 60th
p10$6,363
p25$12,320
p50$31,985
p75$58,501
p90$85,300
$41,730

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Educate Lanka Foundation Inc MD$141,292 Executive Director $126,000 $111,219 2024
Hardrock Hundred Endurance Run CO$143,862 Event Director, Ex Officio $3,000 $2,716 2024
The Weinreb-berenda-carter Foundation Inc NY$144,674 Secy-treas./director $23,000 $19,623 2024
Oregon Education Assoc Foundation OR$138,017 Oea President $33,341 $29,233 2024
Pennsylvania Pharmacists PA$145,417 Secretary/tr $12,566 $12,181 2023
The Grandville Education Foundation MI$145,647 Exec Directo $15,250 $14,478 2025
Centennial Education Foundation PA$137,344 Executive Director $16,154 $15,210 2024
Yuda Bands UT$136,783 Secretary $28,500 $27,540 2024
National Guard Youth Foundation DC$146,358 President $10,000 $8,071 2025
Monster Education Foundation Nfp IL$136,651 Executive Director- President $7,200 $6,683 2024
Laborers' Local 300 Scholarship Fund CA$136,560 Chairman/trustee $163,840 $133,575 2024
Lincoln County Rotary Student NC$147,759 Director $36,846 $35,945 2024
Baptist Medical Dental Fellowship AL$134,845 Executive Dir. $54,000 $56,707 2023
Police Benevolent Associaton FL$134,541 President $11,611 $10,603 2023
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $16,697 2024
Camden County Hero Scholarship Fund Inc NJ$149,181 Executive Dir. $69,572 $58,647 2024
Faces Of Valor Usa Inc MD$150,492 President & Ceo $50,000 $44,135 2024
Entrepreneurs Scholarship Program TX$132,075 Director $375 $365 2023
The Derby Johnson Banks Foundation Inc GA$151,265 Secretary $48,890 $46,413 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $41,052 2024
Alpha Educational Foundation-ddl Inc FL$130,244 Executive Director $23,600 $20,932 2024
South Dakota Retailers Association SD$129,954 Executive Di $20,203 $21,051 2024
William Paul Hatfield Scholarship Trust MO$129,818 Trustee $48,615 $48,615 2024
Committee For Excellence In VA$153,577 Executive Di $24,000 $21,879 2024
Oregon Turfgrass Foundation OR$129,438 Executive Director $12,991 $11,390 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default60th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted36th

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 (Mary Lorenz) 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 123 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,730 is reasonable (approximately the 60th 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.