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PeerBasis
Compensation Comparability Determination

Cuenca Los Ojos

Executive Director / CEO

EIN 474433572
AZ · NTEE C50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeremiah H Leibowitz, Executive Director / CEO ($35,337) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,636 total compensation of comparable organizations → $173,902 $35,337
$26,27310th
$45,93625th
$72,462Median
$106,22675th
$117,43790th
$35,337This org · 16th
p10$26,273
p25$45,936
p50$72,462
p75$106,226
p90$117,437
$35,337

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 AZ 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
Next Level Productions And Promotions FL$376,467 President $11,099 $11,162 2023
Keep North Fulton Beautiful Inc GA$360,232 Former Executive Director $85,800 $96,140 2022
Plant It Again CA$391,678 Ceo $82,309 $73,903 2024
Clean Fairfax Council VA$399,566 Executive Director $104,213 $101,930 2025
Keep Midland Beautiful Inc TX$351,019 Executive Dir. $28,413 $29,553 2024
Natural Restorations AZ$400,227 Executive Director $98,807 $98,807 2024
Proud Louisiana Llc LA$348,338 Executive Di $32,667 $37,402 2024
Scenic Houston Inc TX$347,997 Executive Director $167,194 $173,902 2024
Saratoga County Foundation Inc NY$342,857 Chamber President $35,004 $32,889 2024
Keep Knoxville Beautiful Inc TN$412,096 Executive Dir. $70,600 $75,175 2025
Palos Verdes Estates Foundation CA$414,730 Executive Director $50,000 $44,893 2024
Mini Mart City Park WA$414,865 President $20,000 $18,619 2024
Small Town Project CO$415,800 Development Director $14,400 $14,781 2023
Friends Of The Welty Environmental Center Inc WI$424,763 Executive Director $41,050 $45,895 2023
Greenscape Of Jacksonville Inc FL$325,928 Executive Di $85,000 $83,029 2024
Green Cities Accord MN$425,247 Director Of Programs And Operations $114,105 $117,236 2024
Downtown Association Of Fairbanks AK$425,634 Executive Director $66,548 $68,110 2023
Scenic Walton Inc FL$322,166 Executive Director $120,705 $117,906 2024
Accounting For Sustainability CA$319,429 Executive Dir. $176,867 $158,803 2024
Alaskans For Litter Prevention And AK$439,561 Executive Dir. $113,397 $112,728 2024
Greater Eastover Neighborhood Foundation MS$308,187 Executive Director $63,700 $75,949 2023
San Francisco Beautiful CA$306,005 Executive Dir. $48,449 $43,501 2024
Keep Prince William Beautiful Inc VA$305,840 Executive Dir. $61,365 $63,429 2023
Friends Of Bunker Hill MO$447,263 Executive Director $44,615 $50,586 2023
Vermont Green-up Inc VT$302,409 Executive Di $104,230 $112,308 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default16th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted13th

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 (Jeremiah H Leibowitz) 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 38 similarly situated organizations (Same NTEE sector (C50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,337 is reasonable (approximately the 16th 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.