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PeerBasis
Compensation Comparability Determination

Lutheran Social Services Of Central Ohio

Executive Director / CEO

EIN 311717116
OH · NTEE L20
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 — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rev Larry A Crowell — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $82,552 $9,088
$9,08810th
$34,23025th
$34,230Median
$49,31575th
$61,35590th
$9,088This org · 7th
p10$9,088
p25$34,230
p50$34,230
p75$49,315
p90$61,355
$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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Lutheran Social Services Of Central Ohio OH$411,213 President & Ceo $9,088 $9,088 2023
United Church Residences Of Memphis OH$422,130 Treasurer $34,230 $34,230 2023
Homestart Inc OH$424,017 Assistant Treasurer $40,146 $38,994 2024
United Church Residences Of Corinth Mississippi Inc OH$397,854 Treasurer $34,230 $34,230 2023
United Church Residences Of Marion Ohio Inc OH$428,927 Treasurer $34,230 $34,230 2023
Cedar Development Inc OH$391,101 Executive Director $66,000 $64,106 2024
United Church Residences Of Fredonia New York OH$383,310 Treasury $50,772 $49,315 2024
United Church Residences Of Immokalee OH$379,617 Treasurer $50,772 $49,315 2024
Preble Co Habitat For Humanity Inc OH$377,563 Executive Di $59,521 $59,521 2023
United Church Residences Of South Horn Lake OH$365,136 Treasurer $34,230 $34,230 2023
United Church Residences Of Rome Georgia Inc OH$362,856 Treasurer $50,772 $49,315 2024
Lutheran Social Services Of Central Ohio OH$361,947 President & Ceo $9,088 $9,088 2023
United Church Residences Of Oxford OH$347,987 Treasurer $50,772 $49,315 2024
United Church Residences Of Ashland OH$344,360 Treasurer $50,772 $49,315 2024
United Church Residences Of Ellicott OH$343,916 Treasurer $34,230 $34,230 2023
The Disability Foundation Inc OH$340,853 Executive Dir. $140 $140 2023
Ucc Xxi Inc OH$490,478 Treasurer $34,230 $34,230 2023
United Church Residences Of Pickerington OH$511,401 Treasurer $50,772 $49,315 2024
United Church Residences Of Bellefontaine OH$516,080 Treasurer $50,772 $49,315 2024
United Church Residences Of Brilliant OH$303,267 Treasurer $34,230 $34,230 2023
Lutheran Social Services Of Central Ohio OH$529,381 President & Ceo $9,088 $9,088 2023
Ohio Multi-county Development OH$529,712 Ceo $9,146 $8,884 2024
Living Stream Inc OH$529,794 Doo $74,007 $74,007 2023
Mansfield Memorial Homes Apartments OH$535,535 Ceo $48,608 $47,213 2024
United Church Residences Of Holly OH$278,636 Treasurer $34,230 $34,230 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 default7th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted30th

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 27 similarly situated organizations (Same NTEE sector (L20) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,088 is reasonable (approximately the 7th 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.