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PeerBasis
Compensation Comparability Determination

Mctaggert Court Inc

Executive Director / CEO

EIN 341965825
OH · NTEE L21
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 — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,394 total compensation of comparable organizations → $110,000 $9,146
$6,47110th
$9,07925th
$9,356Median
$43,75075th
$58,12590th
$9,146This org · 26th
p10$6,471
p25$9,079
p50$9,356
p75$43,750
p90$58,125
$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
National Housing Associates Inc OH$90,521 President $110,000 $110,000 2024
Woodside Village OH$90,409 Executive Director $6,211 $6,394 2023
Park Place Of Alliance Inc OH$90,023 Executive Director $13,581 $13,581 2024
Residence Connection OH$94,320 Ceo $44,493 $45,807 2023
Pelican Place Inc OH$95,132 President $9,146 $9,146 2024
Lssco Marion Place Iii Inc OH$95,324 President & Ceo $9,088 $9,356 2023
Wood County Village Ii OH$95,890 Ceo $44,493 $45,807 2023
Robin's Terrace Inc OH$85,117 President $9,146 $9,146 2024
Creative Housing Inc Vi OH$84,329 President $8,713 $8,970 2023
Lutheran Social Services Of Central Ohio OH$99,084 President & Ceo $9,088 $9,356 2023
8200-8300 Franklin Blvd OH$78,955 Executive Director $37,042 $37,042 2024
Bettye Ruth Kay Community Homes Inc OH$104,192 Executive Director (March - July) $6,490 $6,490 2024
Abcap Housing M Inc OH$71,704 Executive Director $41,692 $41,692 2024
Bridge Point Senior Village Inc OH$114,933 Executive Director $6,211 $6,394 2023
Thomaston Meadows Inc OH$117,348 President $87,539 $87,539 2024
Cardinal's Peak Inc OH$117,591 President $9,146 $9,146 2024
Creative Housing Inc Xiii OH$64,862 President $9,011 $9,011 2024
Abcap Housing Vi Inc OH$121,179 Executive Director $41,692 $41,692 2024
Duqc Housing Ii Nfp Inc OH$123,573 Treasurer $50,772 $50,772 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 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 default26th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 19 similarly situated organizations (Same NTEE sector (L21) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,146 is reasonable (approximately the 26th 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.