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PeerBasis
Compensation Comparability Determination

Heal Development Corporation

Executive Director / CEO

EIN 341767141
OH · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lawrence Moliterno, Executive Director / CEO ($5,477) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lawrence Moliterno — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$700 total compensation of comparable organizations → $155,849 $5,477
$9,54910th
$16,28725th
$28,222Median
$47,36475th
$62,15190th
$5,477This org · 6th
p10$9,549
p25$16,287
p50$28,222
p75$47,364
p90$62,151
$5,477

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
Christopher Housing WA$117,987 President And Ceo $24,457 $20,674 2023
Restan Corp OH$117,770 President $11,008 $10,692 2024
W Connection Inc NY$122,851 Executive Di $33,396 $28,492 2023
The American Roundtable To Abolish MA$123,680 President $189,117 $155,849 2024
Northeast Accessible Golf MA$114,569 President/ed $16,000 $13,185 2024
Among Friends Activity Center Inc OK$113,835 Executive Di $44,500 $46,264 2023
Latinos Norristown Pa PA$125,533 Program Coordinator $4,400 $4,312 2022
Brookshire New Birth Ministries TX$113,413 Director $14,400 $13,210 2024
Step Into Life Ministries Inc PA$113,379 Exec Dir $6,240 $5,875 2023
Christ's Outreach For The Blind Inc MI$125,792 President $27,420 $26,721 2023
Intecare Housing Inc IN$111,668 President/ceo $55,402 $55,162 2023
Shreveport Independent Living Inc LA$109,583 President/ceo $21,418 $21,629 2024
Trpil PA$108,521 Ceo $19,158 $17,520 2024
Methow Valley Riding Unlimited WA$130,663 Program Director $31,733 $26,055 2024
Center For Wisdoms Women ME$130,877 Executive Director $72,127 $66,234 2024
Miracle League Of Las Vegas NV$131,748 Executive Director $55,000 $50,558 2024
Homewerks Np CA$105,454 President $35,640 $28,222 2024
Beyond The Natural Foundation MD$136,830 Executive Director $38,690 $33,172 2024
I Am That Woman Movement Inc Nfp IL$101,531 Ceo And Founder $1,099 $1,020 2023
Womensource Inc GA$139,875 Exec. Direct $44,846 $41,352 2024
White Oak Housing Foundation CA$98,433 Ceo $61,000 $49,732 2023
Smart Women Smart Money Educational Foundation IL$98,289 President $29,500 $26,597 2024
Love On 4 Paws Inc CA$97,619 Admin Assistant $18,175 $14,393 2024
Deaf & Hard Of Hearing Services Of FL$141,485 Executive Director $38,000 $33,704 2023
Women Are Dreamers Too GA$141,700 Exec Director $13,990 $12,900 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Lawrence Moliterno) 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 71 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,477 is reasonable (approximately the 6th 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.