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PeerBasis
Compensation Comparability Determination

Laurel Lake Retirement Community

Executive Director / CEO

EIN 341779303
OH · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David A Oster, Executive Director / CEO ($27,202) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: David A Oster — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$710 total compensation of comparable organizations → $271,747 $27,202
$10,86210th
$22,71725th
$42,109Median
$65,64275th
$87,40790th
$27,202This org · 30th
p10$10,862
p25$22,717
p50$42,109
p75$65,642
p90$87,407
$27,202

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
Spring Arbor University Foundation MI$291,790 President $24,951 $23,618 2024
Kerengende Foundation Nfp IL$291,220 Executive Dir. $53,750 $48,460 2024
American Friends Of Kesher Inc NY$295,027 President $86,400 $71,598 2024
Alpha Illinois Leadership Foundation IL$287,352 President $80,500 $72,577 2024
Family Promise Of Kandiyohi County MN$287,343 Executive Director $56,194 $50,921 2024
Peace For The Persecuted CA$296,669 President $3,000 $2,446 2023
Social Venture Partners Boston Inc MA$285,219 Chief Executive Officer $28,050 $23,115 2024
Connected Hearts Ministry SC$285,184 President $48,000 $47,279 2023
Barkann Family Healing Hearts Foundation PA$284,446 Executive Director $96,000 $87,795 2024
Toy Box Connection Nfp IL$299,057 President & Exec. Director $147,000 $129,116 2025
Mamie's Poppy Plates AR$284,006 Executive Di $49,700 $51,232 2024
Generations For Peace Inc TN$299,192 Executive Dir. $156,371 $150,736 2024
The Flagstone Initiative Inc CA$283,828 Ceo $175,000 $142,673 2023
Studentsfirst New York Institute Inc NY$300,000 Executive Director $43,000 $35,633 2024
Niles Community Services Inc OH$283,085 Director $38,461 $37,358 2024
Supporters Of Civil Society Inc MO$300,893 Treasurer $17,003 $16,515 2024
Odeh Inc NY$282,013 President $14,683 $12,168 2024
Thatcher Family Fund OH$302,002 Treasurer $42,109 $42,109 2023
Yx Gives TN$280,872 Vice Preside $10,000 $9,639 2024
Giltner Public Schools Foundation NE$302,628 Executive Di $35,864 $35,374 2024
Global Vision 2020 Inc MD$303,906 Exec Director $120,000 $102,884 2024
Education Nexus Oregon OR$305,394 Executive Director Thru Mar2024 $45,000 $38,324 2024
Kidney Cancer Research Alliance Inc VA$306,058 President $150,000 $136,743 2023
The Blessing Center Inc CA$306,191 President $36,000 $28,508 2024
Edward & Willa Kelly Community NE$306,526 Executive Dir. $84,056 $82,908 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 default30th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (David A Oster) 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 217 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,202 is reasonable (approximately the 30th 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.