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PeerBasis
Compensation Comparability Determination

Laurelwood Senior Housing Corporation

Executive Director / CEO

EIN 320362338
TN · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglass Smith, Executive Director / CEO ($15,704) against every comparable organization that fit the selection criteria — 206 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Douglass Smith — reported title “DIRECTOR/PRESIDENT OF HUTSONWOOD”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

206 organizations qualified on sector, size, and geography 206 within the band form the benchmarked peer set.

Distribution of comparable compensation

$271 total compensation of comparable organizations → $455,710 $15,704
$9,49310th
$19,05825th
$35,593Median
$55,96775th
$87,18790th
$15,704This org · 19th
p10$9,493
p25$19,058
p50$35,593
p75$55,967
p90$87,187
$15,704

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 TN 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
Meadow Road Housing Corporation Inc NH$260,531 President $24,428 $21,459 2024
Janua Coeli Inc FL$262,251 Vice President $30,960 $27,670 2024
Heritage Place Phase Iii ID$259,454 Executive Dir. $21,242 $21,498 2024
Columbian Retirement Home Inc CA$263,370 President/treasurer $8,000 $6,766 2023
Ucc Xvii Inc OH$258,578 Treasurer $50,772 $51,159 2024
Casa Del Pueblo Ii AZ$264,158 President $12,660 $11,583 2024
Shelby County Senior Citizens Corp TX$257,195 Secretary/tr $32,160 $30,605 2024
Hudson Senior Housing Inc MN$256,839 President/tr $68,006 $62,281 2025
Independent Living Horizons Nine Inc GA$265,847 President/ceo $21,151 $20,830 2023
Garden Terrace Commons Senior Housing MN$255,476 Executive Vice President $18,918 $18,309 2023
Guadalupe Senior Village CO$254,265 Vice President $35,660 $32,530 2024
Passumpsic View Inc VT$253,901 Executive Director $22,748 $22,426 2023
Bozeman Senior Housing Inc MN$268,145 President/tr $68,006 $62,281 2025
Dunn Family Senior Citizens Home Inc MI$268,279 Assistant Secretary $69,471 $66,459 2025
Loretto Properties Corporation NY$253,117 Ceo/president $27,907 $23,991 2024
Indian Rock Supportive Housing Inc MA$268,885 President $37,386 $31,137 2025
Providence Blanchet Association WA$252,450 President $461,693 $404,862 2023
Appleway Court 202 WA$270,668 Ceo (Through $114,999 $97,950 2024
Chippewa Lutheran Housing Corp PA$270,824 Chief Executive Officer $39,302 $38,388 2023
Snhs Raymond Elderly Housing Inc NH$271,123 Treasurer $53,564 $45,840 2025
The Army Retirement Residence Foundation VA$271,300 Executive Director $114,167 $104,870 2024
Cheyenne Senior Housing Inc MN$250,150 President/tr $68,006 $62,281 2025
Steamboat Trails Inc OH$249,965 Chief Executive Officer $5,741 $5,956 2023
Jordan Bay Place ME$248,899 President $45,000 $44,134 2023
Summerside Woods Inc OH$273,334 Chief Executive Officer $7,729 $8,018 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default19th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted54th

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 (Douglass Smith) 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 206 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,704 is reasonable (approximately the 19th 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.