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PeerBasis
Compensation Comparability Determination

L E A D Foundation Inc

Executive Director / CEO

EIN 264307513
MI · NTEE P12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Justin Cessante, Executive Director / CEO ($50,340) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Justin Cessante — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,439 total compensation of comparable organizations → $125,483 $50,340
$10,32210th
$22,56025th
$50,038Median
$67,69675th
$88,03090th
$50,340This org · 50th
p10$10,322
p25$22,560
p50$50,038
p75$67,696
p90$88,030
$50,340

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 MI 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 Izzy Foundation RI$265,754 Executive Director $83,019 $74,911 2024
Orange County Walk To Remember CA$268,345 Director $89,175 $72,463 2024
Mindful Communities Fund TX$263,406 Exec Dir/pres. $93,000 $87,544 2024
Friends Of Ruwenzori Foundation CA$261,956 Executive Di $55,800 $45,342 2024
The Brandon Tolson Foundation Inc MD$258,987 Executive Dir. $30,000 $26,393 2024
Yoga Gives Back CA$257,095 Executive Dir. $61,508 $51,457 2023
Olive Osmond Hearing Fund Inc UT$251,897 Ceo $18,000 $17,337 2024
Gp Made Foundation Inc MO$251,724 Executive Director $34,175 $35,068 2023
Fostering Further OH$283,116 Executive Director $54,708 $54,527 2024
Neighbor To Neighbor Massachusetts MA$286,918 Executive Di $1,702 $1,439 2024
Always Endure TN$243,818 President/executive Director $60,000 $59,350 2024
Digital Business Research Corp NY$242,500 President $143,333 $125,483 2023
Sankofa House Inc GA$290,339 President $39,912 $36,792 2025
The Angel Band Project MO$241,104 Executive Director $64,423 $66,107 2023
La La Land Foundation Inc NJ$240,947 Director $75,750 $63,645 2024
My Better Benefits NY$293,590 Officer $12,600 $10,715 2024
Childrens Global Alliance CO$228,096 Executive Di $12,000 $10,828 2024
The Center For Family Support Foundation Inc NY$227,943 Ceo Thru Jan. 2024 $41,094 $34,944 2024
Episcopal Communities Foundation AL$227,771 Executive Director $13,829 $14,059 2024
End Human Trafficking Inc FL$309,320 Executive Di $96,830 $85,601 2024
Tlc Charities Foundation Inc KS$221,007 Trustee $19,831 $20,756 2023
Foster The Love Louisianainc LA$314,688 Executive Director $40,000 $41,448 2024
United Way Of Richmond County Inc NC$216,528 Executive Director $64,624 $64,693 2023
The Chris Hondros Fund NY$214,558 President $68,000 $57,824 2024
Our Daily Bread Christian Food Ministry Inc NC$212,753 Director $35,000 $39,394 2021

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default50th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted35th

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 (Justin Cessante) 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 40 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,340 is reasonable (approximately the 50th 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.