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PeerBasis
Compensation Comparability Determination

Luther House Iv Inc

Executive Director / CEO

EIN 432115850
PA · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diana Seip, Executive Director / CEO ($35,339) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Diana Seip — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$153 total compensation of comparable organizations → $350,771 $35,339
$9,93710th
$20,52625th
$43,530Median
$64,74875th
$98,93290th
$35,339This org · 39th
p10$9,937
p25$20,526
p50$43,530
p75$64,748
p90$98,932
$35,339

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 PA 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
Opportunity Builders A Not For Profit Development CA$446,905 President And Executive Direc $31,792 $28,342 2023
Big Daisy Corp PA$444,299 President - Hopephl $16,154 $16,631 2023
Nehemiah Project La Inc CA$449,577 President And Ceo $48,830 $43,530 2023
Habitat For Humanity International NE$449,627 Executive Di $60,000 $64,712 2024
Creative Compassion Inc TN$449,731 Executive Director/ceo $43,922 $46,296 2024
Powell Boulevard Apartments Inc OR$442,455 President & Ceo $45,693 $42,551 2024
Pennsylvania Home Lending PA$441,683 President And Ceo $25,763 $25,763 2024
Zion Hill Community Development Corporation GA$441,452 Executive Director $92,887 $96,422 2023
Freedom West Community Development Corpo OK$451,361 Executive Dir. $6,000 $6,625 2024
The Bangsund Dwelling Place Nfp WA$440,359 Executive Director $66,500 $61,466 2023
Nazareth Villages Ii Inc KY$439,114 President And Ceo $30,966 $32,501 2025
Bexar Rhf Housing Inc CA$438,912 President/ceo $68,128 $58,992 2024
Community First Land Trust SC$438,798 Executive Director $30,000 $31,384 2024
Pauahi Elderly Inc CA$438,001 President/ceo $68,128 $58,992 2024
Franklin-williamson Properties Inc IL$435,784 Chair $19,355 $18,589 2025
Habitat For Humanity International PA$457,691 Executive Di $87,990 $90,589 2023
Cooperative Services Inc MI$433,046 Assistant Secretary $69,471 $70,051 2025
Asi Woodlands Senior Housing Inc MN$432,875 President/tr $68,006 $65,647 2025
Patuxent Habitat For Humanity Inc MD$460,198 Office Manager $56,280 $54,321 2023
Edward Romero Terrace FL$460,871 Executive Vp $72,591 $68,383 2024
Appalachia Habitat For Humanity Inc TN$430,684 Executive Director $56,058 $60,834 2023
Hdp Mason Housing Corporation CA$430,446 President & Ceo $9,264 $8,022 2024
State College Community Land Trust Inc PA$462,215 Executive Director $54,905 $56,527 2023
Dlh Low-income Housing Inc OK$462,429 Vice President & Executive Director $40,000 $44,168 2024
The Davidson Housing Coalition NC$462,855 Executive Dir. $55,000 $58,671 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default39th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted53rd

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 (Diana Seip) 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 299 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,339 is reasonable (approximately the 39th 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.