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PeerBasis
Compensation Comparability Determination

Laguna Community Foundation

Executive Director / CEO

EIN 460990639
NM · NTEE S99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leroy Silva, Executive Director / CEO ($76,188) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$499 total compensation of comparable organizations → $114,743 $76,188
$2,47410th
$5,62925th
$34,584Median
$50,12975th
$79,06790th
$76,188This org · 86th
p10$2,474
p25$5,629
p50$34,584
p75$50,129
p90$79,067
$76,188

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 NM 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
Doctors Park Professional Assoc Inc MO$147,753 President/ad $24,000 $23,634 2023
Idaho Second Amendment Alliance ID$143,870 President $36,000 $34,584 2024
Erie Basin Rc&d Council Inc OH$143,697 Coordinator $38,640 $36,959 2024
Main Street Lexington VA$161,200 Executive Di $64,080 $55,876 2024
Center For The Advancement Of The Steady VA$135,130 Executive Director $112,131 $100,662 2023
Chittenden County Senior Citizens Alliance Inc VT$163,408 Executive Director $47,840 $43,485 2024
Linda Vista Mutual Water Company CA$130,193 President $1,400 $1,092 2024
Asset Based Community Development Institute IL$129,371 Vice President/director $3,000 $2,742 2023
American Freedom Assembly Inc AL$125,058 President $76,764 $77,105 2023
Ibew Local 180 Holding Company CA$124,206 Business Manager $58,320 $46,822 2023
Pride In Saginaw Inc MI$174,966 Director $44,511 $40,421 2025
Benevolent Society MI$122,836 Cfo $550 $499 2025
Moffett Park Business Group CA$119,560 Executive Dir. $107,539 $83,860 2024
Steam Ahead Inc MA$115,166 President/clerk $60,000 $50,129 2023
Regent Development Corporation ND$114,859 Treasurer $4,572 $4,531 2024
Mbi Industry Advocacy Fund IA$110,721 President $21,070 $20,835 2024
For A Loving Future CA$187,464 Ceo $107,950 $82,010 2025
Family Peace Project Inc TX$109,386 Executive Dir. $39,226 $35,435 2024
Friends Of Honolulu City Lights HI$104,371 Executive Director $16,754 $13,546 2024
Forrest And Doris Sensenich Foundation MO$103,999 Director, President & Trea $1,000 $985 2023
Enterprise Development & Management Corp IN$194,491 Board Member $3,600 $3,530 2023
Leadmo MO$194,877 Executive Director $39,229 $37,523 2024
Rebuilding Together Central Alabama AL$195,730 Executive Director $65,000 $63,416 2024
Venture Carolina SC$199,622 Executive Director $5,400 $5,087 2024
Citizens4community OR$200,555 Executive Director $78,056 $65,462 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default86th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted81st

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 (Leroy Silva) 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 37 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,188 is reasonable (approximately the 86th 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.