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PeerBasis
Compensation Comparability Determination

Legal Works Inc

Executive Director / CEO

EIN 383984750
OH · NTEE I80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Levin, Executive Director / CEO ($94,000) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Levin — reported title “NON VOTING M”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,943 total compensation of comparable organizations → $373,089 $94,000
$42,10310th
$57,55825th
$76,504Median
$92,42975th
$119,34390th
$94,000This org · 76th
p10$42,103
p25$57,558
p50$76,504
p75$92,429
p90$119,343
$94,000

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 OH 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
The Association Of The Federal Bar Of The State Of New Jersey NJ$384,805 Executive Director $64,700 $51,610 2025
Oklahoma Access To Justice Foundation OK$387,073 Executive Director $78,869 $79,642 2024
Court Appointed Special Advocates TX$387,568 Executive Di $66,867 $61,341 2024
Neighborhood Legal Support Of Kansas City MO$390,055 Executive Director $98,099 $95,285 2024
West Florida Center For Trafficking Advocacy Inc FL$391,812 Director $94,765 $81,641 2024
Financial Protection Law Center NC$370,385 President/e.d. $122,197 $119,210 2023
Ventura County Legal Aid Inc CA$400,550 Director $70,050 $55,471 2024
Iron Defense MI$367,750 Executive Director $106,570 $100,876 2024
National Veterans Benefits Attorneys Inc FL$365,619 Executive Director $48,750 $43,239 2023
Legal Assistance Center MI$406,111 Executive Di $100,570 $95,196 2024
Childrens Advocacy Center Of West Texas Inc TX$363,194 Exec Director $66,458 $60,965 2024
Monroe County Senior Legal Services MI$363,058 Executive Director $69,884 $66,150 2024
Pro Bono Organization For Native HI$362,223 Executive Di $80,000 $65,684 2024
People With Disabilities Foundation CA$409,253 President & $91,826 $74,863 2023
Volunteer Lawyer Program Of Northeast IN$409,557 Executive Dir. $84,500 $81,720 2024
Self Help Inc NM$358,462 Executive Dir. $60,320 $61,254 2023
Miracle Of Innocence Inc KS$413,890 President $45,000 $44,583 2024
A Legacy Of Equality Leadership And Organizing WA$415,878 Executive Director $84,075 $69,030 2024
Equal Access Legal Services Inc PA$353,409 Executive Director $90,975 $83,199 2024
Inner Banks Legal Services NC$417,113 Excutive Dir $61,439 $58,217 2024
Gallia County Defense Attorney Corp OH$420,000 President $122,959 $119,431 2024
Women Against Abuse Legal Center PA$348,150 Executive Director & Presi $12,685 $11,943 2023
The Liberty Initiative Inc AR$424,640 Executive Di $47,800 $49,274 2024
Arizona Senior Citizens AZ$424,724 Interim Dire $103,514 $91,295 2024
Southwest Georgia Legal Self-help GA$342,337 Executive Di $33,182 $30,597 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 OH 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 default76th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted75th

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 (James Levin) 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 95 similarly situated organizations (Same NTEE sector (I80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,000 is reasonable (approximately the 76th 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.