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PeerBasis
Compensation Comparability Determination

Summit Terrace Development Corporation

Executive Director / CEO

EIN 341803248
OH · NTEE F32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janet Wagner, Executive Director / CEO ($9,146) against every comparable organization that fit the selection criteria — 260 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

260 organizations qualified on sector, size, and geography 260 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $245,268 $9,146
$10,08910th
$23,61525th
$41,484Median
$61,98075th
$75,91890th
$9,146This org · 9th
p10$10,089
p25$23,615
p50$41,484
p75$61,980
p90$75,918
$9,146

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
Law Enforcement Chaplaincy Service CA$143,149 Executive Dir. $60,000 $48,917 2024
Hope Valley - Helping Others Through Per OH$143,526 Executive Director $90,069 $92,729 2023
River's Edge Drop In MI$143,603 Director $32,643 $30,992 2025
Broken Chains NC$143,611 Treasurer/coo $38,450 $37,510 2024
Youthwell New Hampshire NH$143,033 Executive Director And Board Secretary $64,904 $58,254 2023
Parkview Housing Corporation IL$142,954 Executive Di $1,300 $1,175 2025
Denver Area Central Committee A A CO$143,824 Office Manager $66,080 $61,591 2023
Ten Ten Life Inc VA$142,516 Board Member At Large $21,750 $19,316 2025
Gregory Hugh Montgomery Jr Foundation For Ultimate FL$142,018 President $21,500 $19,070 2024
The Chas Foundation VA$141,748 Executive Di $45,867 $41,813 2024
Moms Mental Health Initiative Inc WI$145,042 Co-founder Executive Director $45,400 $46,088 2023
Mft Worldwide Inc FL$141,597 Director $10,800 $9,579 2024
Fountain Hills Youth Substance Abuse Prev Coalition AZ$141,379 Executive Director $27,550 $25,755 2023
Life Skills International Inc TX$145,284 President Ceo $45,500 $44,242 2023
Ocl Properties V Inc NY$141,200 Chief Financial Officer $73,290 $62,528 2024
Family Assessment Clinic MI$145,514 Co-director $3,500 $3,511 2023
Brandon Apartments Inc FL$141,075 Ceo $38,719 $34,342 2024
Michael P Donatucci Foundation Inc PA$145,875 Executive Director $41,799 $39,355 2024
Casa Juan Pablo Ii Inc PR$140,713 President $247 $247 2024
Suicide Prevention Of Yolo County CA$140,548 Executive Dir. $77,187 $62,929 2024
The Helio Health Foundation Inc NY$146,339 President/ceo $41,519 $35,422 2024
Oklahoma Harm Reduction Alliance OK$146,387 Executive Di $24,818 $25,802 2024
Recovery Support And Personal Growth Alliance Inc TN$139,950 Executive Director $25,910 $26,473 2023
Foundation Thinkagain CA$146,736 President/exec. Director $109,641 $89,388 2024
Abundant Life Recovery Housing Network WV$146,989 Executive Director $25,000 $26,311 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 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 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted88th

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 (Janet Wagner) 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 260 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,146 is reasonable (approximately the 9th 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.