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PeerBasis
Compensation Comparability Determination

Ldi Foundation Inc

Executive Director / CEO

EIN 364175586
GA · NTEE X99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Martin Klopper, Executive Director / CEO ($24,200) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Martin Klopper — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,700 total compensation of comparable organizations → $219,318 $24,200
$18,73310th
$28,78125th
$44,385Median
$62,13175th
$151,69290th
$24,200This org · 27th
p10$18,733
p25$28,781
p50$44,385
p75$62,131
p90$151,692
$24,200

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 GA 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
Wheat Mission In Atlanta Inc GA$327,186 President $42,000 $44,385 2023
Banks County Christian Learning GA$296,595 Director $18,625 $19,118 2024
Covenant Church International Ministries Inc GA$283,415 Maksimyuk $34,000 $35,930 2023
Gomotion Worldwide Inc GA$283,252 President $213,665 $219,318 2024
Leif Hetland Ministries GA$362,572 President/trustee $183,662 $194,090 2023
Recovery & Restoration Ministries GA$365,084 Exec Director $34,200 $35,105 2024
New Testament Restoration Foundation GA$258,688 President $65,000 $66,720 2024
Chosen Vessels Inc GA$246,903 Executive Director $21,250 $22,457 2023
Mountain Fellowship Camp Inc GA$239,431 Director $41,050 $42,136 2024
Zions Bridge GA$227,221 President $18,000 $18,476 2024
Chris Mcdaniel Ministries Inc GA$219,060 Treasurer $2,555 $2,700 2023
The Agape Puppets Inc GA$213,813 Executive Di $54,450 $57,542 2023
David Akin Ministry Inc GA$428,487 President $83,361 $88,094 2023
Bcr Ministries Inc GA$429,688 Executive Director $50,000 $52,839 2023
Straight Street Revolution GA$459,052 Executive Di $52,708 $54,103 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2025 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 GA 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (Martin Klopper) 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 15 similarly situated organizations (Same NTEE sector (X99) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,200 is reasonable (approximately the 27th 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.