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PeerBasis
Compensation Comparability Determination

One Horizon Institute Inc

Executive Director / CEO

EIN 454182415
KY · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Gregory P Leffel, Executive Director / CEO ($140,171) against every comparable organization that fit the selection criteria — 310 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dr Gregory P Leffel — reported title “President and Board Chair”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

310 organizations qualified on sector, size, and geography 310 within the band form the benchmarked peer set.

Distribution of comparable compensation

$568 total compensation of comparable organizations → $232,161 $140,171
$17,19210th
$34,02225th
$59,777Median
$76,16375th
$103,54490th
$140,171This org · 97th
p10$17,192
p25$34,022
p50$59,777
p75$76,163
p90$103,544
$140,171

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 KY 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
Main Street Gloucester Preservation VA$343,631 Executive Director $53,872 $48,415 2024
Mount Vernon Downtown Association WA$342,231 Executive Dir. $78,678 $65,565 2024
Old Takoma Business Association Inc MD$341,440 Executive Di $101,487 $90,922 2023
Miami Childrens Initiative Inc FL$341,089 President Ceo $110,434 $99,415 2023
Rogue Valley Food System Network OR$341,087 Executive Director $88,931 $76,870 2024
Brighton Main Streets Inc MA$340,554 Executive Director $65,005 $52,969 2025
St Jude Great Commission Community Development Cor FL$340,550 Pceo $16,322 $14,272 2024
Main Street Deland Association Inc FL$348,394 Executive Director $48,596 $42,492 2024
86th Street Bay Ridge District NY$340,050 Executive Direc $60,660 $49,704 2025
Midtown Greenway Coalition MN$349,180 Executive Director $76,641 $70,488 2024
Makers Collective SC$349,248 Executive Dir. $20,400 $19,809 2024
Pike Township Educational Foundation IN$351,107 Executive Dir. $38,608 $36,919 2025
Booc Inc IL$352,023 Executive Director $94,576 $86,543 2024
Detroit Community Solutions Inc MI$336,465 Ceo Non Voting $51,326 $49,310 2024
Civic Results CO$353,127 Former Principal $100,673 $92,505 2023
Rochester Hope Inc NY$334,931 Executive Director $24,279 $20,421 2024
Kodiak Community Support Inc AK$353,699 President 2023 $35,789 $31,848 2024
Hellgate Management Corporation NY$334,528 President $70,634 $61,163 2023
Downtown Statesville Development NC$334,303 Executive Dir. $63,839 $61,397 2024
Homsite Fund Inc NY$333,879 Director $19,020 $15,997 2024
Dimplez 4 Dayz Incorporated PA$355,232 Executive Director $77,000 $73,583 2023
Concerned Communities For America Inc DC$333,333 Ceo $75,000 $63,068 2023
Extreme Community Makeover CO$333,208 Executive Director $86,241 $76,971 2024
Columbus Organizing Project OH$355,451 Lead Organizer $78,901 $77,784 2024
Masters Of Coin AZ$333,005 Presceo $43,003 $38,494 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default97th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted94th

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 (Dr Gregory P Leffel) 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 310 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $140,171 is reasonable (approximately the 97th 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.