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PeerBasis
Compensation Comparability Determination

Leadership Birmingham Inc

Executive Director / CEO

EIN 630833118
AL · NTEE W70Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Libba Vaughan, Executive Director / CEO ($112,500) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,127 total compensation of comparable organizations → $152,781 $112,500
$30,53010th
$54,64025th
$76,549Median
$95,82175th
$108,01990th
$112,500This org · 92nd
p10$30,530
p25$54,640
p50$76,549
p75$95,821
p90$108,019
$112,500

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 AL 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
Leadership Harrisburg Area PA$365,948 President & $114,245 $105,457 2023
Public Health Fund Inc MO$340,221 Administrator $15,817 $15,062 2024
Adventure U CO$389,731 President $124,963 $107,732 2024
Center For Compassionate Leadership Inc NY$333,753 Chair $41,000 $33,310 2024
South Dakota Agriculture And Rural SD$390,118 Ceo Thru Nov $116,600 $119,115 2023
Leadership New Hampshire NH$325,615 Executive Director $91,640 $76,078 2024
Urbanpromise Los Angeles Inc CA$399,429 Executive Director $90,766 $70,467 2024
Disability Empowher Network Inc NY$402,588 Executive Director $40,092 $33,534 2023
Skills Usa Council PA$320,725 Executive Director $87,883 $78,796 2024
Maven Leadership Collective FL$403,975 Founder & Creative Dir $104,483 $90,855 2023
Economic Justice Alliance Of Michigan MI$316,749 Executive Director $98,367 $91,285 2024
Wyoming Congressional Award WY$311,093 Executive Director $102,771 $98,944 2024
Leadership Seminole Inc FL$310,996 President $108,659 $89,410 2025
Farm Labor Research Project OH$413,566 Secretary $30,900 $29,425 2024
Leadership Lake County Inc OH$308,970 President/ceo $83,000 $77,001 2025
Leadership Geauga County OH$308,035 Executive Director $79,845 $76,033 2024
Leadership Lincoln Inc NE$307,779 Executive Director $87,388 $87,001 2023
Lead Dsm IA$301,859 Executive Director $96,689 $97,996 2023
Leadership Montgomery Inc AL$422,862 Executive Director $86,057 $83,588 2024
Five Frogs Inc CT$423,214 Executive Director $86,000 $72,497 2024
Severn Leadership Group Inc MD$294,110 President $116,192 $97,666 2024
Center For Democracy And Development In The Americas Inc DC$289,679 President (Ceo) $54,167 $43,998 2023
Barbara Jean Brown Foundation WA$286,334 Secretary $1,400 $1,127 2024
The Michiana Leadership Center Inc IN$281,067 Executive Director $75,542 $73,739 2023
Board Development Systems Inc TX$267,973 President/ce $87,729 $78,900 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default92nd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted88th

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 (Libba Vaughan) 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 48 similarly situated organizations (Same NTEE sector (W70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $112,500 is reasonable (approximately the 92nd 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.