Executive Director / CEO
This analysis benchmarks the total compensation of Emanuel Leto, Executive Director / CEO ($84,621) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range
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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Total revenue | Total comp | Source |
|---|---|---|---|---|
| The Allen County Courthouse Preservation Trust Inc | IN | $161,074 | $101,916 | 990 |
| East Tennessee Historical Society Foundation | TN | $157,780 | $14,950 | 990 |
| Hidalgo Foundation | TX | $157,430 | $46,940 | 990 |
| Wilsons Creek National Battlefield Foundation | MO | $162,963 | $52,122 | 990 |
| Norwalk Historical Society Inc | CT | $156,068 | $47,907 | 990 |
| Quakertown Alive | PA | $155,888 | $71,146 | 990 |
| Heritage Alliance Of Ne Tn & Sw Va | TN | $155,315 | $52,389 | 990 |
| Westerly Armory Restoration Inc | RI | $155,312 | $26,794 | 990 |
| Spring Grove Area Historical | PA | $165,010 | $60,863 | 990 |
| Sunrise Historic And Prehistoric | WY | $165,662 | $6,839 | 990 |
| Ponca City Mainstreet Inc | OK | $152,974 | $63,312 | 990 |
| Historical Society Of Southern | CA | $167,089 | $21,509 | 990 |
| The Grand Foundation Inc | NE | $152,532 | $14,884 | 990 |
| Colorado Freedom Memorial Fndtn | CO | $167,576 | $45,932 | 990 |
| Lovell Historical Society | ME | $151,332 | $21,745 | 990 |
| Great Bridge Battlefield | VA | $169,994 | $67,624 | 990 |
| Stockyards Plaza Inc | SD | $149,752 | $89,639 | 990 |
| Shelby County Historical Society | IN | $171,028 | $48,572 | 990 |
| Northwest Arkansas African American Heritage Association Inc | AR | $172,408 | $27,520 | 990 |
| National Society Of The Daughters Of The | OK | $147,152 | $9,051 | 990 |
| Elizabethtown Preservation Associat | PA | $175,372 | $32,695 | 990 |
| Montana Cowboy Hall Of Fame And Western | MT | $176,282 | $35,440 | 990 |
| North London Mill Preservation Inc | CO | $176,818 | $17,855 | 990 |
| The Ballard House Project Inc | AL | $142,515 | $21,312 | 990 |
| The Chicago Club Preservation Foundation | IL | $141,514 | $31,248 | 990 |
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 FL 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 88th |
| Total compensation (D + F), as reported (no adjustments) | 91st |
| Reportable pay only (column D), adjusted | 89th |
| All sources (D + E + F), adjusted | 84th |
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.
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
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.