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PeerBasis
Compensation Comparability Determination

Leap Inc

Executive Director / CEO

EIN 311740634
MN · NTEE B05
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Renee Kroll, Executive Director / CEO ($11,345) against the 2000 closest of 2,275 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Renee Kroll — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

2,275 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $432,491 $11,345
$7,39610th
$21,65125th
$42,561Median
$64,53775th
$90,31890th
$11,345This org · 14th
p10$7,396
p25$21,651
p50$42,561
p75$64,537
p90$90,318
$11,345

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 MN 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
Midwest Independent Retailers Foundation Inc MI$225,249 Chairman $20,414 $20,712 2024
Washington Association Of Educators For Talented And Gifted WA$225,296 Executive Director $47,386 $41,704 2024
New York State Care Management NY$225,135 Executive Director $68,250 $60,624 2024
National Hbcu Business Deans Roundtable Inc NC$225,337 Managing Director $36,000 $37,645 2023
Uc Santa Cruz Alumni Association CA$225,341 Executive Dir. $19,314 $16,394 2024
Sigma Phi Lambda Inc TX$225,102 Co Executive $29,969 $29,468 2024
The Mehta Foundation Inc VA$225,050 President $280,000 $273,605 2023
Urban Bike Project Of Wilmington Inc DE$225,415 Executive Director $45,000 $44,592 2023
Kids' Chance Inc Of Missouri MO$225,014 Executive Di $23,102 $24,763 2023
Ferndale Public Schools Foundation WA$225,437 Executive Director $4,794 $4,219 2024
International Education And CA$225,492 Director $25,668 $22,431 2023
Grand Haven Schools Foundation MI$224,879 Executive Dir. $56,774 $56,119 2025
Corner Post Media UT$225,664 Executive Director $27,840 $28,009 2024
The Northwest Florida Academy Inc FL$224,775 President $52,500 $49,913 2023
Remarkable Mens Practice CA$224,685 President $10,387 $9,077 2023
Cookeville Cosmetology School Inc TN$225,792 President $15,600 $16,118 2024
Appalachian Banner Academy TN$225,870 Executive Director $8,325 $8,602 2024
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $45,284 2024
Resoarces Inc KY$224,564 Executive Director $45,760 $48,327 2024
The Gp Foundation For MI$224,525 President $30,000 $30,438 2024
Redwood Foundation Inc KY$225,962 Ceo $18,505 $19,543 2024
International Association Of Qualitative IL$225,966 Director $26,000 $25,126 2024
Nassau County School Facilities Associat NY$225,978 Executive Director $13,963 $12,402 2024
Leadership Kauai HI$226,010 Executive Dir. $70,000 $63,425 2023
Pittsburgh Fellows PA$224,270 Executive Director $75,000 $73,520 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default14th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted12th

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 (Renee Kroll) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,345 is reasonable (approximately the 14th 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.