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

Russian Leadership Ministries

Executive Director / CEO

EIN 200133008
IL · NTEE T120
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tom Macadam, Executive Director / CEO ($51,100) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tom Macadam — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,546 total compensation of comparable organizations → $376,226 $51,100
$10,50210th
$24,31225th
$59,925Median
$80,18275th
$109,07890th
$51,100This org · 44th
p10$10,502
p25$24,312
p50$59,925
p75$80,182
p90$109,078
$51,100

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 IL 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
The Jordan Porco Foundation CT$427,562 Executive Director (Until 8/2024) $104,149 $96,479 2024
Vibrant Places Inc FL$428,506 Dir., Secretary $143,473 $133,163 2024
Avenues For Autism OH$422,752 Executive Di $100,000 $104,643 2024
Hopkins Education Foundation MN$421,739 Executive Director $59,000 $56,114 2025
Nehemiah Charitable Fund CA$419,513 Ceo $103,320 $88,146 2024
Sobel Family Supporting Foundation Inc NJ$418,402 Treasurer/assistant Secretary $49,655 $45,095 2023
Little Warrior Foundation Inc WI$436,622 Secretary $9,000 $9,287 2024
Jacobs Well Inc IN$408,480 Director $14,000 $14,586 2024
12-31 TX$406,624 Executive Director $62,000 $61,274 2024
The Link Of Northern Kandiyohi County MN$449,690 Executive Dir. $60,000 $58,575 2024
Kol Yehuda Inc NY$401,362 President $74,378 $68,364 2023
Los Charros Foundation Inc AZ$456,609 Executive Director $27,000 $25,654 2024
Central Washington Catholic Foundation WA$457,811 Executive Director $87,846 $77,705 2024
Jamie's Dream Team PA$392,421 President $21,600 $21,281 2024
Goodwill Industries Foundation Of OH$459,918 President/ceo $22,151 $23,864 2023
Help Our World One On One CO$391,357 Founder $9,000 $8,778 2023
The Reece Foundation Corp NY$461,599 Executive Director $49,020 $45,056 2023
Walking For Kids Foundation MS$461,650 President $30,000 $33,011 2024
Dan Pastorini Charity TX$463,541 Executive Director $80,875 $79,929 2024
The Vecna Cares Charitable Trust MA$480,181 Executive Director $127,167 $116,237 2023
Believe In Dreams OH$489,896 Executive Director $53,623 $56,113 2024
Sam's Fans OH$489,907 Executive Di $32,917 $34,446 2024
Erin Eickmeier Foundation MO$361,037 Executive Director $71,958 $77,523 2023
Dan And Ellen Zelman Family Foundation OH$491,873 Treasurer Thru 11/18/2022 $40,331 $43,450 2023
Building On Love Inc NY$357,354 Executive Dir. $112,006 $97,418 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted30th

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 (Tom Macadam) 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 54 similarly situated organizations (Same NTEE sector (T12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,100 is reasonable (approximately the 44th 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.