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PeerBasis
Compensation Comparability Determination

Love Of Christ Foundation Inc

Executive Director / CEO

EIN 522003166
MD · NTEE X99I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leo Zanchettin, Executive Director / CEO ($47,688) against every comparable organization that fit the selection criteria — 268 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

268 organizations qualified on sector, size, and geography 268 within the band form the benchmarked peer set.

Distribution of comparable compensation

$942 total compensation of comparable organizations → $229,795 $47,688
$16,85110th
$30,26125th
$52,824Median
$78,26875th
$106,33590th
$47,688This org · 47th
p10$16,851
p25$30,261
p50$52,824
p75$78,268
p90$106,335
$47,688

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Last Harvest Intl Evangelical Ministry IncFL $250,484$29,903 990
Treasuring Christ Together NetworkMN $250,648$104,634 990
My House MinistryMI $250,710$34,380 990
The Collective ThreadMO $250,749$58,911 990
Israel Lives CorporationPA $249,133$89,595 990
Faith CommonsTX $252,796$96,296 990
Chosen Vessels IncGA $246,903$23,530 990
Conviction For Christ MinistriesNM $253,252$58,279 990
The Urban History Association IncPA $253,354$27,486 990
Oakwood Center IncIN $253,382$16,934 990
True Life IncMD $246,603$93,319 990
Walnut Ridge Christian Camp IncIN $253,497$19,404 990
Focal Point MinistriesIL $246,362$44,528 990
Morton Bustard Ministries IncLA $253,735$33,831 990
Dare To BelieveMN $246,040$26,115 990
Global Pastor TrainingTX $254,200$78,211 990
American Faith & Family MinistriesTX $245,075$41,937 990
Core Ministries IncTX $245,025$82,815 990
Emmaus Spirituality CenterTX $255,248$41,728 990
The Masters WorkshopAR $244,679$53,437 990
Judah Ministries International WorshipPA $255,812$51,958 990
Side By SideWA $243,686$65,522 990
Chin Chueh Gung IncNY $256,519$11,599 990
Temple Of LightWA $243,057$30,357 990
Pacific Marine Foundation IncWA $257,218$64,943 990

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 MD 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 default47th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted99th

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 Zanchettin) 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 268 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,688 is reasonable (approximately the 47th 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). 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.