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PeerBasis
Compensation Comparability Determination

Leadership Connection Inc

Executive Director / CEO

EIN 030505402
MA · NTEE X21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Thom, Executive Director / CEO ($80,664) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,004 total compensation of comparable organizations → $153,342 $80,664
$15,86810th
$23,82925th
$37,971Median
$58,27075th
$81,99490th
$80,664This org · 88th
p10$15,868
p25$23,829
p50$37,971
p75$58,270
p90$81,994
$80,664

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Jamie Carte Ministries IncWV $110,450$26,120 990
Warren Christian Apologetics CenterWV $110,606$70,093 990
Holy Synod Of Saint AthanasiusPA $104,400$19,310 990
Trinity Christian Fellowship IncKY $111,710$58,455 990
North Central Presbytery Of The Cumberland Presbyterian ChurchIL $104,037$6,194 990
Globalservant Ministries IncAL $104,018$54,584 990
Kingdom Ambassadors Church IncNJ $112,299$13,930 990
Shepherds Staff Christian Counseling Center IncUT $112,500$142,605 990
Slavic Baptist Mission IncorporatedIN $114,065$54,863 990
Franklin MinistriesTN $101,171$72,257 990
Victory44 International IncVA $100,737$24,337 990
Dwight Thompson Ministries IncCA $100,243$153,342 990
Greater Beaver Meadow Mb ChurchMS $115,698$48,761 990
Joyous Community ChurchCA $116,726$38,437 990
Church Of The Blessed InternationalTX $98,577$33,395 990
Ron Herrod Evangelistic Ministry AssociationTN $117,825$81,173 990
Sylvan Nook Church Of ChristIN $118,134$78,998 990
Lutheran Ministry FoundationNE $97,157$90,285 990
New Light AssemblyNY $96,756$19,204 990
Ethiopian Outreach MinistryPA $96,611$38,033 990
Kevin Derryberry Ministries IncAL $121,704$39,673 990
Christ The Reconciler IncTX $121,769$18,367 990
Chris Miller Ministries IncTN $122,300$50,532 990
Share Ministries IncTX $122,374$10,686 990
Abundant Life Community ChurchVT $92,677$53,764 990

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 MA 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 default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted87th

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 (David Thom) 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 84 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,664 is reasonable (approximately the 88th 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). 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.