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PeerBasis
Compensation Comparability Determination

Boyle Land Trust Inc

Executive Director / CEO

EIN 610891031
KY · NTEE N520
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kaytrina Leathers, Executive Director / CEO ($599) against every comparable organization that fit the selection criteria — 474 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kaytrina Leathers — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

474 organizations qualified on sector, size, and geography 474 within the band form the benchmarked peer set.

Distribution of comparable compensation

$120 total compensation of comparable organizations → $306,919 $599
$1,96110th
$6,04925th
$18,312Median
$38,39675th
$55,62590th
$599This org · 3rd
p10$1,961
p25$6,049
p50$18,312
p75$38,396
p90$55,625
$599

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 KY 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 League Of Kentucky Sportsmen I KY$147,907 Treasurer (E $3,000 $2,839 2025
Learn Scuba Chicago Inc IL$147,848 Director $3,159 $2,891 2023
Fraternal Order Of Police Berks Lodge 71 PA$148,053 President $12,850 $11,927 2023
Milan Sc CA$147,802 President & Tournament Director $1,100 $837 2025
Richmond Mountain Trails Inc VT$147,472 Executive Director $16,437 $15,399 2023
Cross-roads Sportsmans Club In MD$148,559 Treasurer $39,000 $32,964 2024
Club 4-u Sports Inc FL$147,269 Vice President $12,000 $10,192 2024
Warriors Soar Inc VT$146,826 Executive Director $24,000 $21,839 2024
Glenn D Loucks Memorial NY$146,799 Corresponding Secretary $3,000 $2,523 2023
Crookston Blue Line Club Inc MN$149,150 Treasurer/executive Director (Through June 2023) $38,100 $35,041 2023
Camp Pattersonville Inc NY$146,633 Director $40,000 $32,678 2024
Workingmens Mutual Beneficial Union PA$146,090 Secretary $4,006 $3,718 2023
The Ohio South State Referee Committee OH$146,062 State Youth Referee Administrator $10,275 $9,839 2024
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $19,685 2024
Freedom Center VA$145,772 Executive Di $40,000 $35,948 2023
Birmingham Bloomfield Soccer Club MI$145,392 President $45,000 $43,232 2023
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $50,390 2023
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $17,108 2023
Bruceville Rod & Gun Club Inc IN$144,549 President $640 $611 2024
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $24,044 2024
Hab CO$144,437 Dir Of Program $67,500 $60,244 2023
Friendly Hills Charitable Foundation Inc OH$151,457 President $4,992 $4,921 2023
Bucks County Tennis Association PA$151,911 President Also Pr And Registration $20,000 $18,564 2023
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $49,096 2024
Wyoming Jr Rodeo Assoc Inc WY$143,869 President $750 $726 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2023 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 KY 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted3rd

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 (Kaytrina Leathers) 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 474 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $599 is reasonable (approximately the 3rd 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.