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PeerBasis
Compensation Comparability Determination

Chess & Community Inc

Executive Director / CEO

EIN 461104552
GA · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lemuel Laroche, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 442 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

442 organizations qualified on sector, size, and geography 442 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $434,217 $30,000
$12,71210th
$32,59925th
$55,309Median
$76,40575th
$104,17690th
$30,000This org · 23rd
p10$12,712
p25$32,599
p50$55,309
p75$76,405
p90$104,176
$30,000

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 GA 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
Abukloi Foundation VA$317,014 Vice President $37,500 $36,010 2023
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $46,529 2024
Blockchain Acceleration Foundation CA$318,194 Head Of Operations $53,162 $44,345 2024
School Discovery Network TX$318,228 Executive Dir. $69,263 $66,930 2024
Rp Afterschool Program Inc NJ$318,599 President $65,000 $56,062 2024
Redapple Learning Campus NC$318,876 President $94,000 $93,826 2024
Bookwallah Organization IL$314,445 President $107,640 $105,246 2023
Better Learning Inc FL$314,284 Executive Director $92,350 $83,807 2024
Accelerated College Experiences Inc MA$319,060 President/ceo $99,000 $85,940 2024
Patterson School Foundation Inc NC$313,863 Ex Officio Director $53,842 $55,330 2023
Center For Student Legal Services OH$313,771 Exec. Secret $49,669 $50,819 2024
Leap Of Faith Learning AZ$313,677 Executive Direc $49,327 $47,180 2023
Silver Canady Charitable Collective Inc MD$313,446 Founder And Executive Director $74,300 $67,102 2024
Class Education Inc IN$320,120 Executive Director $80,000 $81,498 2024
The Academy Of Senior Health OH$312,870 Ceo $176,200 $185,605 2023
Asset Builders Of America Inc WI$312,794 Executive Director $115,528 $116,553 2024
Inspired Communites Foundation AR$320,632 President $11,225 $12,189 2024
Communities In Schools Of NC$312,584 Executive Di $68,981 $67,079 2025
Kura Labs Inc NY$321,500 Founder & Ce $254,167 $221,866 2024
The Appalachian Reading Center Inc WV$322,410 Executive Director $70,414 $73,649 2024
Islands' Oil Spill Association WA$322,423 Vice Preside $4,130 $3,677 2023
People Prosper International Inc TX$310,694 President $112,926 $112,345 2023
Co-alas CO$322,886 Executive Dir. $58,122 $53,837 2024
Project Write Now Inc NJ$323,227 Executive Di $46,490 $40,097 2024
Empower4lifemd Inc MD$323,313 President Executive Dir $13,301 $12,012 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted20th

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 (Lemuel Laroche) 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 442 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 23rd 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.