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PeerBasis
Compensation Comparability Determination

Lbcf Properties Foundation

Executive Director / CEO

EIN 452979393
CA · NTEE P19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcelle Epley, Executive Director / CEO ($8,682) against every comparable organization that fit the selection criteria — 691 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

691 organizations qualified on sector, size, and geography 691 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $294,749 $8,682
$8,37810th
$18,18925th
$34,646Median
$57,56775th
$81,94790th
$8,682This org · 10th
p10$8,378
p25$18,189
p50$34,646
p75$57,567
p90$81,947
$8,682

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 CA 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
Welcome House Properties Inc KY$104,333 Chair & Chief Executive Officer $439 $546 2024
My Brothers Keeper Inc WI$104,417 President Founder Mentor $85,512 $100,757 2025
Spf-iiidix IL$104,430 President/ceo $30,975 $36,308 2023
St Ann's Greens Of Leroy Inc NY$104,595 President/ceo $78,615 $82,268 2024
Milagros Foundation TX$104,007 Executive Director $71,036 $82,291 2024
Forever Young Activity Center TX$104,600 Vice President $5,413 $6,271 2024
United Latino Fund CA$104,654 Executive Di $53,222 $53,222 2024
Life Concepts Group Home I Inc FL$103,881 Chief Executive Officer $24,427 $27,360 2023
Novaco Inc VA$103,864 Executive Director & Ceo $14,074 $16,202 2023
Renew Massachusetts Coalition Foundation Inc DC$103,850 President And Director - Start 9-2024 $12,500 $12,703 2024
Hope On The Hill Inc OR$104,768 Executive Dir. $48,500 $52,160 2024
Masons Mission Foundation Inc NY$104,780 President $15,800 $16,534 2024
Kula Kamala Foundation PA$103,819 President & $127,654 $147,424 2024
Open Source Hardware Association CO$104,790 Executive Director $77,692 $88,822 2023
Mexiquenses Unidos De Michigan MI$103,799 President $28,332 $33,866 2024
Open Door Immigration Services Inc MA$104,947 Chair $29,600 $31,713 2023
Wheeler East Street Holdings Inc IN$103,650 Board Member $13,814 $16,870 2024
Encore Park Dallas TX$103,472 Interim Executive Director $30,000 $35,779 2023
Algonquin-casino Management Inc MA$103,412 President $3,075 $3,295 2023
Clover Foundation Inc LA$105,227 Director/ceo $15,237 $20,004 2023
Blessed Beginnings Inc CA$105,252 President $825 $849 2023
Helping Hand Ministry Inc TN$103,286 Secretary/treasurer $32,760 $39,879 2024
Homewerks Np CA$105,454 President $35,640 $35,640 2024
Helping Appalachian Rural People OH$105,673 President, C $30,000 $37,884 2023
Gems Development Foundation VA$105,693 Executive Director $22,000 $25,327 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default10th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted79th

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 (Marcelle Epley) 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 691 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,682 is reasonable (approximately the 10th 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.