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PeerBasis
Compensation Comparability Determination

Love Light And Melody

Executive Director / CEO

EIN 208894342
CO · NTEE P60
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Margaret Lebeck, Executive Director / CEO ($117,380) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,398 total compensation of comparable organizations → $136,738 $117,380
$20,37110th
$32,14025th
$53,932Median
$79,60375th
$94,69090th
$117,380This org · 96th
p10$20,371
p25$32,140
p50$53,932
p75$79,603
p90$94,690
$117,380

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
Gainesville Community Ministryinc FL$398,510 Executive Director $51,753 $50,703 2024
Beyond Homeless Inc IN$401,692 Executive Di $55,981 $59,980 2025
Murray Calloway Need Line Association Inc KY$393,622 Executive Director $51,606 $57,822 2024
Biddeford Food Pantry ME$406,472 President & Manager $32,000 $32,556 2025
King Outreach Ministry Inc NC$406,768 Executive Director $43,800 $48,592 2023
World Compassion Network Inc IN$388,367 Executive Di $32,150 $36,403 2023
Gridiron Greats Assistance Fund Inc IL$387,303 Executive Director $65,000 $66,643 2024
Redemptorist Social Services Center Inc MO$411,805 Executive Director $81,750 $90,299 2024
Midland Baptist Crisis Center TX$411,908 Executive Director $78,000 $81,370 2024
Christian Service Program Institute LA$384,106 Executive Director $61,624 $70,766 2024
Diakonia CO$382,826 Executive Director $79,420 $81,766 2023
Union County Crisis Assistance NC$415,024 Executive Di $62,292 $67,124 2024
Goodwill Rescue Mission Inc NY$381,900 President/ceo $15,280 $14,400 2024
Big Lake Community Food Shelf Inc MN$416,847 Executive Director $43,371 $44,693 2024
Community Response Coalition Of Kentucky Inc KY$379,634 Board Member $7,500 $8,403 2024
The Record's People For People Fund Inc NY$373,259 Executive Director $33,390 $31,466 2024
Agape Pamoja Inc MO$424,630 Board Member $20,000 $22,092 2024
Burrito Brigade OR$424,867 Executive Di $55,800 $54,041 2024
Nc National Guard Soldiers & Airmen NC$372,002 Secretary/executive Director $39,000 $42,026 2024
Coldwater Ministries Inc AL$425,750 Dir/vp/sec $46,500 $53,937 2023
Colorful Closets Of Amarillo Inc TX$368,468 Co-ex. Director $39,985 $41,713 2024
Movements Of Grace Inc CA$367,690 President $100,000 $90,053 2024
Raw Ruth Anointed World Ministries CA$366,361 President $17,000 $15,761 2023
Level Ground MN$431,499 President $19,164 $19,748 2024
Ezra To Israel VA$363,668 Executive Di $60,000 $62,201 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 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 default96th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Margaret Lebeck) 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 112 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $117,380 is reasonable (approximately the 96th 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.