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PeerBasis
Compensation Comparability Determination

Diabetes Youth Services

Executive Director / CEO

EIN 341967194
OH · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathy Lathrop, Executive Director / CEO ($43,408) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathy Lathrop — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22,531 total compensation of comparable organizations → $99,467 $43,408
$27,91510th
$40,12225th
$57,064Median
$66,54475th
$77,82590th
$43,408This org · 31st
p10$27,915
p25$40,122
p50$57,064
p75$66,544
p90$77,825
$43,408

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
Independent Living Center Of North OH$516,802 Executive Di $72,400 $70,534 2025
Deepwood Foundation OH$389,176 Dir Of Devel $75,421 $77,649 2023
Rio Association Inc OH$384,063 Director $63,343 $65,214 2023
Maximum Accessible Housing - Sheffield OH$383,291 President $24,629 $24,629 2024
Mens Challenge Of Alliance OH$371,979 Chairperson $41,000 $41,000 2024
Chair-ity OH$371,177 Executive Director $60,000 $60,000 2024
Western Reserve Ind Living Center OH$549,584 Exec Directo $58,746 $58,746 2024
Otterbein Green Hills Community Inc OH$558,590 President/ceo $22,531 $22,531 2024
United Returning Citizens Inc OH$329,445 Executive Director $78,000 $78,000 2024
Lutheran Housing Services 10 Inc OH$325,479 President/ce $62,368 $64,210 2023
Southeastern Ohio Center For OH$319,232 Exec Dir/pre $37,489 $37,489 2024
Rachel & Friends Inc OH$592,307 President $49,200 $49,200 2024
Lutheran Housing Services 9 Inc OH$307,104 President/ce $54,426 $54,426 2024
Delphos Senior Citizens Inc OH$608,359 Director $55,382 $55,382 2024
Franklinton Board Of Trade OH$632,786 Executive Dir. $99,467 $99,467 2024
Independent Choices Inc OH$639,530 Executive Director $31,200 $31,200 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted19th

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 (Kathy Lathrop) 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 16 similarly situated organizations (Same NTEE sector (P80) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,408 is reasonable (approximately the 31st 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.