Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Nurturing Golden Heart

Executive Director / CEO

EIN 824864370
AL · NTEE A70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leshawna M Myles, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 392 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Leshawna M Myles — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

392 organizations qualified on sector, size, and geography 392 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $400,783 $1,000
$2,77910th
$7,84325th
$18,728Median
$33,56075th
$47,67790th
$1,000This org · 4th
p10$2,779
p25$7,843
p50$18,728
p75$33,560
p90$47,677
$1,000

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 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
United Lakes & Trail Riders Association MN$81,106 Gambling Manager $6,971 $6,193 2024
Brolly Arts UT$81,148 Director $21,900 $20,152 2024
Kaleidoscope School Of Fine Art Inc IL$80,819 Executive Director $6,135 $5,583 2023
Jaks Youth Theatre Company UT$80,761 President $4,500 $4,263 2023
Not So Common Players Inc NY$80,724 Board Member $2,000 $1,625 2024
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $28,724 2024
Project Y Theatre Inc NY$81,374 Treasurer $4,250 $3,555 2023
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $194,755 2023
Historical Association Of Princeville IL$81,544 Director $10,800 $9,546 2024
Center For Reflection Education And Action Incorporated CT$80,446 Executive Director $45,000 $37,935 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $2,775 2023
Art Sphere Inc PA$80,355 Executive Director And Fou $64,632 $59,660 2023
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $17,468 2024
Marquette Range Iron Mining MI$80,308 Director/man $14,263 $13,627 2023
Artlands Creative CA$80,166 Executive Director $25,000 $19,982 2023
Sewickley Valley Historical Society PA$81,939 Executive Director $41,167 $38,000 2023
Haddam Historical Society Inc CT$79,914 Exec Directo $44,837 $38,914 2023
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $6,934 2023
Noble Tree Publishing Inc NY$79,584 President/director $22,500 $18,279 2024
Capital Regiment Drum & Bugle Corps OH$82,420 Executive Director $19,000 $18,627 2023
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $11,302 2024
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $13,442 2023
Basketball Museum Of Illinois Inc IL$79,243 Executive Dir. $4,000 $3,535 2024
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $26,991 2024
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $34,281 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 default4th
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted4th

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 (Leshawna M Myles) 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 392 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 4th 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.