Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Toledo Bar Association Foundation

Executive Director / CEO

EIN 346534094
OH · NTEE S41I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bradley J Lagusch, Executive Director / CEO ($19,180) against every comparable organization that fit the selection criteria — 247 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

247 organizations qualified on sector, size, and geography 247 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $197,972 $19,180
$9,78210th
$28,68525th
$52,206Median
$71,23275th
$100,97190th
$19,180This org · 19th
p10$9,782
p25$28,685
p50$52,206
p75$71,232
p90$100,971
$19,180

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
Seattle Latino Metropolitan Chamber Of Commerce WA$159,386 President $72,606 $61,374 2023
Lewisville Clemmons Chamber Of Commerce Inc NC$159,746 Executive Director $60,895 $57,702 2024
Conferencia Latino Americana De Companias Express Inc FL$159,996 Exacutive Director $124,992 $110,862 2023
Lower Rio Grande Valley Chapter Of TX$160,611 Executive Di $65,114 $61,497 2023
Southeast Dairy Farmers Association Inc VA$157,907 Executive Director $145,944 $133,045 2023
The Colony Chamber Of Commerce Inc TX$160,967 Executive Director $26,890 $24,668 2024
Ellinger Chamber Of Commerce TX$161,046 Director $3,600 $3,303 2024
La Mesa Chamber Of Commerce Inc CA$157,627 President $90,000 $69,433 2025
Polish American Chamber Of Commerce IL$157,457 Executive Director $47,809 $43,103 2024
Hawaii Association Of Broadcasters HI$157,349 Exec Directo $57,599 $47,291 2024
Wadena Chamber Of Commerce MN$157,268 Executive Dir. $73,850 $66,920 2024
International Association Of Venue TX$157,024 President & Ceo $28,854 $26,469 2024
Southeastern Ohio Education Association OH$156,982 Executive Director $15,625 $15,177 2024
Greater East Dallas Chamber Of Commerce TX$162,675 Executive Staff $39,900 $37,683 2023
Metals Affordability Initiative IN$156,000 Sec/treas/di $10,200 $10,156 2023
Texas Alternative Investments Association Inc TX$163,149 Secretary $10,661 $9,780 2024
Springfield Realtors OR$154,310 Association Executive $39,252 $34,416 2023
Ofs Holdings Inc WI$164,415 Executive Director (Thru 04/24) $22,790 $21,827 2024
Chamber Of Commerce Of Kearney MO$153,676 Executive Director $51,200 $51,200 2023
Mill Creek Chamber Of Commerce WA$153,520 Treasurer $4,860 $3,991 2024
Louisa County Chamber Of Commerce VA$165,743 Executive Director $53,003 $48,319 2023
Bensalem Economic Development PA$152,640 Board Of Director $78,766 $72,033 2024
Texas Organization Of Residential Care Homes TX$167,246 Secretary $61,962 $56,840 2024
Committee For The Advancement Of NJ$167,579 President $9,542 $8,044 2023
Clarinda Economic Development Corp IA$151,058 Executive Director $80,504 $78,753 2025

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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Bradley J Lagusch) 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 247 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,180 is reasonable (approximately the 19th 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.