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PeerBasis
Compensation Comparability Determination

Joshua And Caleb Leadership Centre

Executive Director / CEO

EIN 471151973
OH · NTEE O30
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jerome K Mitchell, Executive Director / CEO ($73,658) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,238 total compensation of comparable organizations → $148,278 $73,658
$29,49710th
$42,81225th
$56,667Median
$87,48775th
$123,21290th
$73,658This org · 67th
p10$29,497
p25$42,812
p50$56,667
p75$87,487
p90$123,212
$73,658

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 OH 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
House Of Shiloh Family Services Inc TX$342,758 Director $60,000 $56,667 2024
You Can Mentor Inc TX$331,294 Executive Dir. $157,000 $148,278 2024
San Miguel Mentoring Program CO$329,675 Executive Di $93,170 $84,349 2024
Trusted Mentors Inc IN$360,676 Executive Director $45,972 $47,125 2023
Big Brothers Big Sisters Of The Upstate SC$362,983 Ceo $63,844 $62,885 2024
Volunteers For Youth Inc NC$321,949 Executive Dir. $43,885 $42,812 2024
Great Life Mentoring OR$373,727 Executive Director $99,781 $87,487 2024
Journey Forward Mentoring TX$306,974 Executive Director $57,500 $55,909 2023
Speakhire Inc NY$398,262 Exe. Director $140,275 $123,212 2023
The Mentoring Partnership Of Sw Pa PA$403,179 Executive Director $139,996 $131,812 2024
Champions Of Youth Inc IN$285,623 Executive Dir. $55,120 $56,502 2023
Buffalo & Western New York NY$274,371 Secretary $12,000 $10,238 2024
The Hampton's Academy Inc IN$418,758 Ceo $33,229 $33,085 2024
Grandparents Raising Grandchildren Information Center Of La LA$428,589 Contractor $23,180 $24,099 2024
Maine Sports Group ME$254,847 Secretary $31,200 $29,497 2024
Athletes For Kids WA$438,031 Executive Director $81,020 $70,509 2023
Man Up Mentoring Inc FL$247,790 Executive Director And Co-founder $39,200 $34,769 2024
Mentor North MN$462,053 Exec Directo $60,322 $56,276 2024
Arkbuilders Inc OH$465,811 Ceo $62,400 $62,400 2024
Big Brothers Big Sisters Of Greater OH$468,912 President & Ceo $89,769 $92,421 2023
Friends Of The Children Tacoma WA$487,003 Executive Director $129,419 $112,630 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default67th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Jerome K Mitchell) 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 21 similarly situated organizations (Same NTEE sector (O30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,658 is reasonable (approximately the 67th 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.