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PeerBasis
Compensation Comparability Determination

Living Loved Project

Executive Director / CEO

EIN 811360649
CO · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leonard Hays, Executive Director / CEO ($54,000) against every comparable organization that fit the selection criteria — 248 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leonard Hays — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

248 organizations qualified on sector, size, and geography 248 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $493,571 $54,000
$6,02910th
$18,63225th
$36,524Median
$64,73775th
$95,72190th
$54,000This org · 69th
p10$6,029
p25$18,632
p50$36,524
p75$64,737
p90$95,721
$54,000

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 CO 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
Harvest Mission Brazil Incorporated AL$122,556 Member $93,693 $105,561 2024
Harvest Home Farmsinc WI$121,598 Treasurer $34,792 $39,013 2023
Metro Ministries Of Fort Worth TX$123,383 Executive Director $22,656 $23,635 2024
Disciples Of The Way TX$123,448 Office Coordinator $30,551 $31,871 2024
Community Church Of Praise SC$121,024 Pastor $34,485 $40,211 2022
Bethlehem Baptist Church MI$124,248 President $41,001 $45,438 2023
Hallstrom Homeschool Workshops Inc IL$124,911 Athletics Director $750 $749 2025
Kingdom Strategies International CA$119,229 President And Executive Director $52,000 $46,828 2024
Sola Network Inc CA$125,608 Cfo $2,371 $2,135 2024
Knowing Jesus Ministries VA$125,837 President $25,020 $25,938 2023
Congregacion Maranatha Inc MA$118,535 President $6,000 $5,623 2024
Vital Families Inc TN$126,266 President $100,009 $106,805 2025
Shalam Ministries Ltd MO$118,306 President And Director $26,220 $28,962 2024
Abide In Him Ministries Inc NC$117,818 Chairman $71,500 $77,047 2024
Mary Esther Church Of Christ FL$116,799 Evangelist & Secretary $52,800 $53,257 2023
Tandem Spirituality NC$127,979 President $93,203 $100,433 2024
Steadfast Family Farm Inc GA$116,606 Treasurersecretary $22,246 $23,327 2024
Gifting Grace Project Inc LA$128,483 Director $36,038 $42,606 2023
Capilla De Gracia CA$128,712 President $600 $557 2023
The Center For Spiritual Formation Inc PA$116,000 Center Director $30,000 $32,121 2023
Leckrone Ministries Inc IN$115,776 President $15,600 $17,664 2023
St Martin The Merciful Orthodox Christian Church Inc OR$115,378 President Rector Dir $18,000 $17,948 2023
Neshama Center CO$129,519 Executive Director $199,331 $205,219 2023
Gospel Outreach Ministries Inc OK$115,164 Secretarytreasurer $7,154 $8,458 2023
Global Opportunities For Christinc VA$129,833 President $6,000 $6,042 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default69th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted69th

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 (Leonard Hays) 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 248 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,000 is reasonable (approximately the 69th 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.