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PeerBasis
Compensation Comparability Determination

Leadachild Society

Executive Director / CEO

EIN 311803659
KS · NTEE B90
FY ending 2024-10-31
June 13, 2026

This analysis benchmarks the total compensation of Philip Frusti, Executive Director / CEO ($121,251) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,006 total compensation of comparable organizations → $416,069 $121,251
$14,39110th
$39,90525th
$59,816Median
$88,55175th
$110,92890th
$121,251This org · 92nd
p10$14,391
p25$39,905
p50$59,816
p75$88,551
p90$110,928
$121,251

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 KS 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
Erudite Russian Language Educational And Cultural Center Inc VA$457,817 President, Director $40,500 $37,266 2023
Long Beach City College Auxiliary Inc CA$456,103 Director Bss $176,912 $145,580 2023
Routt County Riders CO$455,653 Executive Dir. $79,660 $70,704 2024
Mississippi Farm Bureau Foundation & MS$455,622 President $46,848 $48,297 2024
Youthtank Inc MI$458,774 Executive Di $42,800 $40,892 2024
Futuresnw WA$458,847 Executive Director Of Programs $62,500 $53,325 2023
Mt Gilead Camp And PA$459,399 Executive Di $60,000 $55,385 2024
Native Pride (Preventionrsrch NM$459,522 Chief Execut $55,506 $55,260 2024
Homework House Inc MA$454,620 Executive Dir. $66,590 $57,025 2023
Ukraine Global Scholars Foundation MA$454,091 Officer President $68,269 $56,786 2024
Hospitality Mn Education Foundation MN$460,805 President/ceo $10,947 $10,013 2024
New York City Tourism Foundation Inc NY$461,770 President $102,700 $88,438 2023
Partners In Academics & Therapeutic VA$452,399 President $7,725 $6,904 2024
Wooden Fish Parents First OR$462,267 Executive Di $9,880 $8,744 2023
Walled Lake Central Music Boosters MI$462,525 Treasurer $8,930 $8,312 2025
Jose Valdes Math Foundation CA$463,096 Executive Director $105,000 $83,925 2024
Hannah Project Partnership For Academic Achievement CA$463,193 Execurive Director $78,000 $64,186 2023
Vmi Inc VT$450,829 Executive Director $103,224 $99,012 2023
Mobile Area Interfaith Conference AL$449,877 Executive Director $71,897 $71,897 2024
Improving Schools Inc DE$464,496 President $199,838 $181,122 2024
Summer On The Hill Inc NY$464,509 Executive Dir. $86,848 $74,788 2023
Natural Womanhood TX$464,768 President & Ceo $107,459 $99,499 2024
Achieving Community Task Successfully TX$449,491 Executive Director $18,000 $17,159 2023
Cecilia Place Homes Inc CA$465,859 President $34,547 $27,613 2024
St Nicholas Academy MO$448,465 Executive Di $92,651 $90,834 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default92nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted88th

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 (Philip Frusti) 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 13, 2026, comparing compensation against 490 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $121,251 is reasonable (approximately the 92nd 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 13, 2026.