Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ebenezeer Community Outreach

Executive Director / CEO

EIN 364292408
IL · NTEE B99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Leon Miller, Executive Director / CEO ($131,418) against every comparable organization that fit the selection criteria — 440 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

440 organizations qualified on sector, size, and geography 440 within the band form the benchmarked peer set.

Distribution of comparable compensation

$131 total compensation of comparable organizations → $296,465 $131,418
$13,83810th
$33,23825th
$58,272Median
$84,46175th
$113,57390th
$131,418This org · 95th
p10$13,838
p25$33,238
p50$58,272
p75$84,461
p90$113,573
$131,418

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 IL 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
Life College CA$344,960 Program Director $112,800 $101,697 2024
Denver Biennial Of The Americas CO$344,954 Executive Di $167,959 $168,152 2024
Aspire P16 Collaborative OH$343,845 Executive Di $47,250 $53,795 2023
The Bella Abzug Leadership Institute Inc NY$343,203 Founder And Ceo $102,898 $97,081 2024
Classical Scholars Inc NC$347,341 Executive Director, Teacher $46,105 $49,739 2024
The Global Air Drone Academy MD$342,623 President $2,900 $3,034 2022
Academy Of Legal Studies In Business NC$342,452 Executive Secretary $22,914 $25,450 2023
Radiance Sutras Institute CA$341,866 President $63,000 $56,799 2024
Asianetwork Inc IL$341,405 Executive Director $23,500 $24,122 2024
The Knitting Guild Association TX$349,095 Pres & Exec Dir $39,933 $41,707 2024
Academy For International School Heads CO$341,123 Ceo $158,055 $158,237 2024
California Council On Teacher Education CA$349,259 Secretarytreasurer $37,805 $34,084 2024
Population We TN$349,989 Executive Dir. $95,478 $104,785 2024
Si Se Puede Schools TX$350,000 Exec Directo $146,775 $157,821 2023
Cornerstone Academy IL$339,889 Principal $70,000 $71,852 2024
The Life Fund VA$339,543 Ceo $28,774 $29,007 2024
Acting Without Boundaries PA$339,370 Executive Dir. $3,774 $3,930 2024
Louisiana Charter School Alliance LA$351,754 Executive Director $71,480 $82,179 2024
C & C Kids After School Enrichment WA$352,044 Ceo $38,500 $37,052 2023
Pseads CA$338,306 Ceo $15,000 $13,923 2023
The Black Institute Inc NY$337,742 President $50,292 $47,449 2024
Washington Central Friends Of Education Inc VT$337,605 Executive Director $34,851 $37,707 2023
Centro Las Olas CA$336,915 President & Boardmember $19,936 $17,510 2025
Golden Star Educational Services CA$336,326 President $50,609 $46,975 2023
The Texas Diversity Council TX$354,062 Ceo $91,279 $95,333 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted90th

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 (Leon Miller) 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 440 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $131,418 is reasonable (approximately the 95th 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.