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PeerBasis
Compensation Comparability Determination

Legacy Of Leadership International

Executive Director / CEO

EIN 203494193
CO · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Assayehegn B Gebreselassie, Executive Director / CEO ($45,300) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Assayehegn B Gebreselassie — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $245,285 $45,300
$4,97910th
$12,16825th
$27,953Median
$50,02175th
$76,86390th
$45,300This org · 71st
p10$4,979
p25$12,168
p50$27,953
p75$50,021
p90$76,863
$45,300

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 CO 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
Fit-2-serve Inc IL$89,329 Executive Director $41,325 $41,154 2024
Triumphant Mercy Ministries Inc AL$89,471 President/di $135,000 $152,100 2023
Barrett International Ministries OH$88,009 Pastor $21,900 $24,190 2023
Church Of Judah Worship Center Inc AL$87,772 President $9,000 $9,849 2024
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $45,135 2024
Gathering Of Leaders TX$87,582 Ex Officio $1,000 $1,043 2023
Point Of Change Jail And Street Ministry Inc MD$91,148 Founder, Sr. Pastor, Executive Director $46,251 $43,801 2024
All Will Know Him Inc FL$91,531 Director $7,090 $6,747 2024
Christian Vision Inc HI$91,692 President $12,000 $10,883 2024
One More Church Inc IN$91,745 Executive Director $67,634 $74,383 2023
Center For Children And Theology DC$86,729 Director Of Cctheo (Not On The Board) $27,385 $25,062 2023
Center For Pastoral Effectiveness CO$86,674 Director $31,000 $30,111 2024
One Kingdom Mission GA$86,380 Pastor $42,500 $43,287 2024
Sandra Hancock Ministries Inc TN$92,685 President $1,800 $1,916 2024
Omkwm CA$92,709 Cfo $36,000 $31,489 2024
Washington Prayer Coalition VA$92,843 Director $9,000 $8,803 2024
Ministerio Evangelistico Cristo Te Llama Inc IN$85,700 President $26,000 $27,774 2024
Centro Aviva Iglesia De Jesucristo Nueva CA$85,640 President & Ceo $36,300 $31,752 2024
Great Light Tao CA$85,527 Chairman $79,589 $69,617 2024
New Life Network GA$85,382 Director $60,000 $62,916 2023
Parresia Inc AL$84,570 Gunn $7,000 $7,887 2023
Todd Bailey Ministries Inc CO$94,353 President $35,600 $34,579 2024
Gap Kingdom Ministries VA$95,003 Pastor & Director $2,985 $3,006 2023
Pray The Bay Area CA$83,451 Treasurer $18,000 $15,745 2024
Happy Caldwell Ministries Inc AR$95,305 President $85,000 $96,782 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default71st
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted70th

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 (Assayehegn B Gebreselassie) 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 154 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,300 is reasonable (approximately the 71st 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.