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PeerBasis
Compensation Comparability Determination

Heights Schools Foundation

Executive Director / CEO

EIN 320513315
OH · NTEE B12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laura Schwartz Loebel, Executive Director / CEO ($26,085) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$676 total compensation of comparable organizations → $408,132 $26,085
$6,37310th
$13,27625th
$28,941Median
$52,95775th
$83,89490th
$26,085This org · 45th
p10$6,373
p25$13,276
p50$28,941
p75$52,957
p90$83,894
$26,085

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
Jonas Realty CorpMA $186,388$48,510 990
The Education Foundation Of PutnamFL $189,084$23,691 990
Victorious Life InternationalIL $189,594$676 990
Raymond Schools FoundationWA $182,859$1,970 990
Cape Henlopen Educational FundDE $182,706$21,501 990
Oj Anderson Scholarship Foundation IncNJ $191,208$12,139 990
Laptops 4 LearningAZ $192,571$16,344 990
Austin Public Education FoundationMN $195,646$13,230 990
Camden Schools FoundationNJ $173,544$13,510 990
Western Dairy Education & ResearchMO $200,700$408,132 990
Hallsville Isd Education FoundationTX $201,469$18,347 990
Rochester Education Foundation IncNY $202,563$27,728 990
Mandela International Magnet School Education FoundationNM $203,289$2,959 990
Ninos Del Sol IncNY $166,747$8,784 990
Njea Affiliates Risk PurchasingNJ $206,464$358,458 990
Friends Of Richmond Community High SchoolVA $207,623$53,227 990
Teaching And Learning Collaborative IncCA $208,413$17,358 990
Nextmark Foundation IncNJ $210,508$14,739 990
Lancaster Country Club FoundationPA $210,886$25,361 990
Latino Educational EquityTX $160,864$49,537 990
Get Cooking IncorporatedFL $160,555$30,153 990
Friends Of Waialua RoboticsHI $212,293$13,415 990
Mequon-thiensville Education Foundation IncWI $214,357$32,046 990
Foundation For Culinary ArtsIL $158,050$148,461 990
Shippensburg Area School DistrictPA $156,958$52,147 990

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 default45th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted41st

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 (Laura Schwartz Loebel) 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 58 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,085 is reasonable (approximately the 45th 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.