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PeerBasis
Compensation Comparability Determination

Quaker Heights Foundation Inc

Executive Director / CEO

EIN 311575048
OH · NTEE P70I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laurence C Gumina, Executive Director / CEO ($78,074) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laurence C Gumina — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,578 total compensation of comparable organizations → $174,681 $78,074
$14,00610th
$17,14125th
$21,261Median
$33,85875th
$42,32090th
$78,074This org · 90th
p10$14,006
p25$17,141
p50$21,261
p75$33,858
p90$42,320
$78,074

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
Rio Grande Children's Home Foundation TX$92,357 President & Ceo, Board Chair $190,419 $174,681 2024
Lewis County United Methodist Ministries WV$97,361 Director $25,200 $25,761 2023
Blue Water Residential Nonprofit MI$87,761 Executive Director $8,971 $8,492 2024
Autumn Place Inc MD$99,591 President $20,272 $17,894 2023
Pathfinder Homes Inc AR$111,008 Executive Director $21,642 $22,968 2023
Federation Of Organizations Housing NY$75,155 Cfo $49,604 $42,320 2023
Harborside Apartments Inc NJ$74,918 President $20,324 $17,133 2023
Living Stones Village Usa Limited CA$74,345 President $40,000 $32,611 2023
Aase Haugen Foundation Inc IA$113,108 Executive Di $20,566 $21,261 2023
James River Apartments VA$115,728 Executive Director $15,818 $14,006 2024
Community Living Corporation MA$117,622 Ceo $23,870 $19,164 2025
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $122,198 2024
Jng Inc NY$68,380 Chief Executive Officer $24,419 $20,235 2024
Guardian Angel Service MI$118,639 President $36,301 $34,362 2024
Psch 78th Street Ozone Park Housing NY$119,770 Ceo $20,684 $17,141 2024
29th Judicial Casa Program VA$122,260 Executive Di $43,576 $38,585 2024
Discovering Horizons CA$122,636 President & Ceo Of New Horizons $8,068 $6,578 2023
Ltr Housing Corporation NY$125,017 President & Coo $23,348 $19,920 2023
East Bay Housing Options Inc RI$128,443 Executive Director $16,653 $15,076 2023
Fswp-gl Iv Inc PA$134,190 Ceo $28,093 $26,451 2023
Abilities At Briar Cliff Inc FL$139,428 President/ceo $38,173 $33,858 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted90th

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 (Laurence C Gumina) 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 21 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,074 is reasonable (approximately the 90th 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.