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PeerBasis
Compensation Comparability Determination

Nebraska Mediation Center

Executive Director / CEO

EIN 470749906
NE · NTEE R30Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michele Leuders, Executive Director / CEO ($38,988) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michele Leuders — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$627 total compensation of comparable organizations → $248,623 $38,988
$13,66910th
$26,99625th
$53,296Median
$73,88675th
$99,86490th
$38,988This org · 35th
p10$13,669
p25$26,996
p50$53,296
p75$73,886
p90$99,864
$38,988

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 NE 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
Court Appointed Juvenile Advocacy AL$160,358 Executive Director $54,006 $55,681 2024
Spencer County Casa Inc IN$160,488 Former Executive Director $42,541 $42,814 2024
Outfront Minnesota MN$160,856 Executive Di $137,532 $133,525 2023
Return America Inc NC$158,925 President $3,000 $2,958 2024
Casa For Clermont Kids OH$158,535 Executive Director $70,999 $73,886 2023
Right To Life Of Indianapolis IN$161,764 President $45,333 $46,972 2023
Multicultural Alliance TX$158,004 President & Ceo $92,000 $90,421 2023
My Vote Matters GA$157,838 Founder $12,450 $12,300 2023
Justice League Of Greater Lansing MI$157,559 President $5,200 $5,123 2024
Casa Mobile Inc AL$162,700 Program Director $36,000 $38,213 2023
Noh8 Campaign CA$157,031 President $39,583 $32,619 2024
Start Empowerment Inc TX$155,281 Executive Director $12,280 $12,069 2023
My Fathers Vineyard Inc PA$155,050 President $61,800 $58,816 2024
Mothers Against Police Brutality TX$165,252 Executive Director $110,000 $105,011 2024
National Lawyers Guild MA$166,114 Executive Di $101,967 $90,029 2023
League Of Women Voters Of The District Of Columbia DC$166,185 Full Rights Trustee $22,000 $17,949 2025
Mass Alliance Inc MA$153,675 Executive Di $27,747 $24,498 2023
New York Newspapers Foundation Inc NY$153,346 Asst Sec - T $5,150 $4,441 2024
Center For Self Advocacy Inc NY$153,213 Executive Director $62,258 $53,690 2024
Idaho 2 Fly Inc ID$153,042 Secretary $17,693 $17,962 2024
American Council For Evangelicals CA$167,334 Outreach & Public Policy Dir. $55,000 $45,324 2024
Reform For Illinois IL$168,187 Executive Director $89,000 $85,970 2023
Central Kansas Court Appointed Special Advocates KS$151,702 Executive Director $46,083 $47,512 2024
Praxis Peace Institute CA$151,241 President $40,800 $33,623 2024
Hammer & Hope Inc NY$150,840 President $2,800 $2,486 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2025 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 NE 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 default35th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted29th

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 (Michele Leuders) 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 173 similarly situated organizations (Same NTEE major group (R), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,988 is reasonable (approximately the 35th 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.