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PeerBasis
Compensation Comparability Determination

Baraga County Community Foundation

Executive Director / CEO

EIN 383198122
MI · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gordette Leutz, Executive Director / CEO ($38,998) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,326 total compensation of comparable organizations → $146,730 $38,998
$8,42710th
$10,95525th
$28,807Median
$34,39375th
$62,06890th
$38,998This org · 79th
p10$8,427
p25$10,955
p50$28,807
p75$34,393
p90$62,068
$38,998

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 MI 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
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $35,625 2024
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $28,573 2024
The Foundation Of The Broome-tioga NY$82,492 Chief Executive Officer $35,005 $30,646 2024
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $58,862 2024
Caldwell County Community Services Foundation TX$100,475 President $77,275 $74,890 2024
Calvin Community Foundation IA$79,743 Ceo $10,541 $11,182 2024
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $28,807 2024
S8 Impact Foundation GA$75,796 Trustee $34,041 $33,161 2024
Memphis-plough Community Foundation TN$74,310 President $50,479 $50,082 2025
Baltimore City Community College MD$72,950 Controller $157,347 $146,730 2023
Isa Foundation PA$69,832 Exec Director $11,312 $10,647 2025
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $32,950 2023
Partnersfinancial Charitable Foundation TX$114,298 Executive Director $24,000 $23,259 2024
Eastside Area Community Foundation IN$66,933 Executive Di $10,500 $10,728 2024
Asbury Park Foundation Inc KS$66,371 Chief Executive Officer $12,600 $13,577 2023
Emily's Power For A Cure TN$115,319 President $29,320 $30,741 2023
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $9,647 2025
Sutton County Community Trust TX$62,697 Trustee $2,400 $2,326 2024
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $3,548 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted47th

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 (Gordette Leutz) 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 19 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,998 is reasonable (approximately the 79th 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.