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PeerBasis
Compensation Comparability Determination

Leadingage Tennessee

Executive Director / CEO

EIN 581878329
TN · NTEE L039
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gwyn Earl, Executive Director / CEO ($107,240) against every comparable organization that fit the selection criteria — 1236 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

1,236 organizations qualified on sector, size, and geography 1,236 within the band form the benchmarked peer set.

Distribution of comparable compensation

$74 total compensation of comparable organizations → $575,073 $107,240
$9,50410th
$21,54525th
$42,646Median
$62,95575th
$84,99890th
$107,240This org · 94th
p10$9,504
p25$21,545
p50$42,646
p75$62,955
p90$84,998
$107,240

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 TN 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
Santa Barbara Housing Assistance Co CA$381,772 Director/pre $22,000 $18,073 2024
Providence Dethman House WA$381,831 President & Treasurer $390,705 $332,783 2024
Home Partnership Of Cecil County Inc MD$381,630 President & Ceo $7,490 $6,858 2023
National Church Residences Of OH$381,903 President $48,755 $47,860 2025
Lutheran Social Services Of Central Ohio OH$381,394 President & Ceo $9,088 $9,427 2023
St Peters Supportive Housing Inc CA$382,447 Executive Dir. $13,111 $11,088 2023
Islesboro Affordable Property ME$382,599 Executive Direc $52,000 $51,000 2023
Maximum Accessible Housing - Avon OH$382,874 President $24,629 $24,817 2024
Quadraplex Housing Inc MA$380,340 Chief Executive Officer $39,656 $33,902 2024
Vernon Senior Citizens Housing FL$380,327 Vice Preside $75,384 $65,636 2025
Regency Apartments Rhf Housing Inc CA$380,268 President/ceo $76,739 $63,040 2024
United Church Residences Of Fredonia New York OH$383,310 Treasury $50,772 $51,159 2024
Inclusive Communities Project TX$380,137 Executive Dir. $153,282 $145,870 2024
National Church Residences OH$380,113 President $48,755 $47,860 2025
East Lake Housing Corporation GA$379,803 Treasurer $28,903 $28,465 2023
Vermont Village Community Development Corp Inc CA$383,744 Executive Director $84,725 $71,657 2023
North Grand Neighborhood Services MO$379,717 Director $34,700 $34,064 2025
United Church Residences Of Immokalee OH$379,617 Treasurer $50,772 $51,159 2024
Decro Epsilon Corporation CA$379,614 Chief Executive Officer $6,300 $5,328 2023
New Hull Street Housing Development Fund NY$379,115 President $38,386 $33,974 2023
Gtbl Development Corp OH$379,083 Executive Director $19,934 $20,086 2024
Restoration Community Development Corporation CA$379,048 Executive Director $20,689 $17,498 2023
Community Development WI$378,835 Exec Directo $18,000 $18,413 2023
Senior Home Sharing IL$378,659 Executive Dir. $77,440 $72,429 2024
Newbury Elderly Housing Inc NH$378,555 President $27,947 $24,550 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default94th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted45th

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 (Gwyn Earl) 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 1236 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $107,240 is reasonable (approximately the 94th 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.