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PeerBasis
Compensation Comparability Determination

Locking Arms Men

Executive Director / CEO

EIN 472540834
PA · NTEE S82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leo J Wisniewski, Executive Director / CEO ($100,396) against every comparable organization that fit the selection criteria — 1190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leo J Wisniewski — reported title “MANAGING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,190 organizations qualified on sector, size, and geography 1,190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $328,090 $100,396
$10,88810th
$29,12425th
$55,976Median
$80,64175th
$109,05290th
$100,396This org · 87th
p10$10,888
p25$29,124
p50$55,976
p75$80,641
p90$109,052
$100,396

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 PA 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
The Community Development Society MO$197,498 Executive Director $84,587 $89,839 2024
American Subcontractors Association Of O OK$197,551 Executive Director $64,174 $72,954 2023
Vision Together 2025 Inc PA$196,962 Executive Director $124,431 $124,431 2024
Faith Coalition For The Common IL$196,683 Executive Di $87,917 $86,672 2024
Emancipation Economic Development Council TX$198,287 Executive Director $93,674 $93,963 2024
Swedish Medical Center Medical CO$198,392 President $17,500 $16,827 2024
Dyslexia Resource Center SC$196,445 Executive Director $44,600 $48,035 2023
Insight Center For Community Economic Development CA$198,520 President $116,300 $103,678 2023
Trussville Chamber Of Commerce AL$196,388 Interim Director $46,789 $52,185 2023
Jeffersonville Main Street Inc IN$196,383 Executive Director $76,135 $80,512 2024
Leap Foundation Inc MI$198,762 President & Ceo $54,838 $56,759 2024
The Greater Okc Asian Chamber Of Commerce OK$196,154 Executive Director $25,927 $27,891 2025
The Village At Sherman Oaks Inc CA$198,810 Executive Director $12,000 $10,697 2023
Creston Neighborhood Association MI$196,134 Executive Director $58,769 $60,828 2024
Excelsior Springs Area Chamber MO$196,002 President $47,525 $50,476 2024
Nwgm Title Holding Company Llc NH$198,968 President $19,521 $17,609 2025
Site Readiness For Good Jobs Fund OH$195,812 Ceo $36,068 $39,439 2023
Rebuilding Together Central Alabama AL$195,730 Executive Director $65,000 $70,417 2024
Visit Fort Wayne Foundation Inc IN$195,656 Executive Di $21,697 $22,944 2024
Pennsylvania State Assn Of County PA$199,332 Secretary/tr $20,125 $20,125 2024
Catalyst Community Capital Inc FL$195,564 Ceo / Board Member $11,002 $10,670 2023
Centro Nazareno De Compasion Agape Inc MN$195,549 Principal $37,837 $36,525 2025
Chicago Housing Consulting Services Inc IL$195,510 Director $45,067 $44,429 2024
Texas Values Action TX$199,470 President $69,235 $71,500 2023
Foodworks Alliance Llc OH$195,468 Executive Di $34,678 $37,919 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default87th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted75th

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 (Leo J Wisniewski) 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 1190 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,396 is reasonable (approximately the 87th 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.