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PeerBasis
Compensation Comparability Determination

Center For Democracy And Development In The Americas Inc

Executive Director / CEO

EIN 203338874
DC · NTEE W70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leopoldo Martinez, Executive Director / CEO ($54,167) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,388 total compensation of comparable organizations → $158,083 $54,167
$12,46910th
$39,81225th
$92,193Median
$112,95275th
$130,94690th
$54,167This org · 33rd
p10$12,469
p25$39,812
p50$92,193
p75$112,952
p90$130,946
$54,167

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

OrganizationStateTotal revenueTotal compSource
Barbara Jean Brown FoundationWA $286,334$1,388 990
Severn Leadership Group IncMD $294,110$120,237 990
The Michiana Leadership Center IncIN $281,067$90,781 990
Lead DsmIA $301,859$120,643 990
Leadership Lincoln IncNE $307,779$107,108 990
Leadership Geauga CountyOH $308,035$93,605 990
Leadership Lake County IncOH $308,970$94,797 990
Leadership Seminole IncFL $310,996$110,073 990
Wyoming Congressional AwardWY $311,093$121,810 990
Board Development Systems IncTX $267,973$97,135 990
Economic Justice Alliance Of MichiganMI $316,749$112,382 990
Leadership OaklandMI $260,741$93,682 990
Ventura County Leadership AcademyCA $258,726$126,894 990
Skills Usa CouncilPA $320,725$97,006 990
The Jackson Institute IncGA $256,657$158,083 990
Black Leadership & Legacies IncIN $256,064$71,787 990
Leadership New HampshireNH $325,615$93,660 990
Leadership Ashtabula County IncOH $252,148$76,110 990
Women Of Color Roar MediaCA $249,608$62,126 990
Leadership Training InternationalVA $247,977$86,880 990
Center For Compassionate Leadership IncNY $333,753$41,008 990
Purposequest International IncPA $242,579$11,850 990
The Serving WayPA $240,190$12,122 990
Public Health Fund IncMO $340,221$18,543 990
Greater Missouri LeadershipMO $235,713$114,662 990

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 DC 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted58th

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 (Leopoldo Martinez) 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 48 similarly situated organizations (Same NTEE sector (W70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,167 is reasonable (approximately the 33rd 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.