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PeerBasis
Compensation Comparability Determination

Brethren Leadership Foundation

Executive Director / CEO

EIN 841591553
CO · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leann Harnist, Executive Director / CEO ($1,992) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$991 total compensation of comparable organizations → $224,050 $1,992
$16,65910th
$32,14425th
$54,071Median
$84,53075th
$114,51890th
$1,992This org · 1st
p10$16,659
p25$32,144
p50$54,071
p75$84,530
p90$114,518
$1,992

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
Healing Door Ministries CO$303,616 Mohr $15,000 $15,443 2023
Poimen Ministries CA$303,501 President $61,118 $55,039 2024
All For Jesus Inc FL$305,226 Morris $102,692 $100,608 2024
Nhntx Inc TX$302,451 Executive Dir. $77,044 $80,373 2024
Grunewald Ministries Inc OK$305,290 President $158,994 $187,975 2023
K-nation Group TX$302,088 Ceo $100,000 $107,403 2023
Mosaic Sanctuary Inc OK$305,658 President $7,750 $9,163 2023
Hope Academy CA$300,477 Educational $36,000 $33,376 2023
Bsf International Properties Corp TX$300,014 President $19,915 $20,776 2024
Grace Haven Biblical Renewal Ministries Inc IN$299,479 Counselor $90,180 $99,178 2024
Ctw Ministries Inc TX$298,945 Director $26,900 $28,062 2024
Celebrating Life Ministries IL$298,915 President $90,000 $95,000 2023
Spiritual Life Society OH$309,304 Secretary/tr $27,000 $29,824 2024
Equip 2 Serve Inc AL$309,848 President $71,125 $82,501 2023
Fam International Inc AL$310,189 President $13,567 $15,285 2024
Seek & Find Ministries IL$310,410 President $63,086 $66,591 2023
Regions Beyond International Inc FL$297,125 Pres $177,040 $173,448 2024
Marriage In Focus Inc AL$296,963 Chairman $75,000 $84,500 2024
Ancora Ministries Inc TX$296,864 Executive Director $56,500 $60,682 2023
Excelling Leaders MI$311,136 President $69,000 $74,274 2024
Banks County Christian Learning GA$296,595 Director $18,625 $19,530 2024
Emmaus Institute For Biblical NE$296,283 President $40,700 $47,001 2023
Good News Kenya Inc WI$295,662 Officer $31,840 $34,679 2024
Crosslife Ministries Inc NC$295,313 President $103,617 $111,655 2024
Little Sprouts Ministries Corp IN$313,129 Executive Director $40,133 $45,441 2023

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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted1st

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 (Leann Harnist) 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 292 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,992 is reasonable (approximately the 1st 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.