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PeerBasis
Compensation Comparability Determination

Leu Civic Center Inc

Executive Director / CEO

EIN 371056779
IL · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenna Smith, Executive Director / CEO ($34,774) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jenna Smith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$740 total compensation of comparable organizations → $116,478 $34,774
$10,86310th
$27,32225th
$49,780Median
$67,70075th
$80,33190th
$34,774This org · 29th
p10$10,863
p25$27,322
p50$49,780
p75$67,700
p90$80,331
$34,774

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
Save The Hampton House Incorporated IL$287,280 President And Chairman $48,846 $50,289 2023
Portsmouth Museums Foundation VA$290,118 Interim Executive Director $53,840 $52,878 2024
Recreation Foundation Inc OR$286,403 President $30,000 $29,175 2023
City Of Miami Black Police Precinct FL$292,864 Executive Di $83,077 $79,385 2024
Minnesota Council Of Teachers Of Mathematics MN$281,564 Executive Director $11,220 $11,610 2023
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $36,623 2023
Arts In Health Ocala Metro Inc FL$278,656 Executive Di $75,140 $73,921 2023
Filipino American Symphony Orchestra CA$299,219 Executive Director $71,936 $65,050 2023
Vietnamese American Organization - Vao CA$299,478 Executive Director $23,209 $20,988 2023
Academy Of Criminal Sciences MD$275,171 Exec. Dir. $77,000 $73,224 2024
Wi Fairs Inc WI$274,828 Executive Di $33,000 $35,056 2024
Chopsticks Alley Art CA$302,349 Executive Director $78,375 $68,839 2024
Indiana Artisan Inc IN$302,906 President $55,000 $58,997 2024
Providence Neighborhood Planting Program RI$303,001 Executive Director $50,759 $49,508 2024
Valley Shore Community Television Inc CT$303,094 Executive Director $21,971 $21,573 2023
Korea Creative Content Agency Inc NY$271,047 President $11,950 $10,984 2024
Create Wisconsin Inc WI$270,848 Executive Dir. $61,667 $65,509 2024
Teen Start Program OH$270,544 Greathouse $10,367 $11,498 2023
On Our Own Of Roanoke Valley Inc VA$269,820 Exec Director $56,423 $55,414 2024
Southern Shakespeare Company FL$269,432 Executive Director $41,082 $39,256 2024
Center Stage Inc MS$269,178 Artistic Director $33,034 $36,459 2025
Love Bldg Incorporated MI$268,289 Executive Director 18 Million Rising $11,004 $11,894 2023
Creativity Unlimited Arts Council NE$310,877 Executive Di $51,249 $56,068 2024
Studio 395 Foundation CA$265,130 Ceo $39,520 $34,712 2024
Dance Film Sf Inc CA$312,344 Interim Executive Director $68,950 $62,350 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default29th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted25th

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 (Jenna Smith) 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 99 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,774 is reasonable (approximately the 29th 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.