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PeerBasis
Compensation Comparability Determination

Kentucky Center For Grieving Children And Families Inc

Executive Director / CEO

EIN 844815951
KY · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leila Salisbury, Executive Director / CEO ($79,833) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,443 total compensation of comparable organizations → $77,111 $79,833
$17,56510th
$23,17725th
$43,624Median
$56,52375th
$66,38290th
$79,833This org · 100th
p10$17,565
p25$23,177
p50$43,624
p75$56,523
p90$66,382
$79,833

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
Restoried Life SC$120,599 Member $60,000 $56,760 2025
Dustins Place Inc IN$131,983 Executive Director $44,000 $44,465 2023
Turning Everything Around NC$113,970 President $15,500 $15,347 2023
Avenue Resource Inc CA$139,195 President $80,000 $64,298 2024
Samaritan Counseling Center NY$110,406 Executive Di $48,651 $40,919 2024
Mft Worldwide Inc FL$141,597 Director $10,800 $9,443 2024
Ten Ten Life Inc VA$142,516 Board Member At Large $21,750 $19,043 2025
Law Enforcement Chaplaincy Service CA$143,149 Executive Dir. $60,000 $48,224 2024
Life Skills International Inc TX$145,284 President Ceo $45,500 $43,615 2023
Magdalene's Inc FL$151,355 Executive Di $49,891 $43,624 2024
Open Doors Outdoors CT$151,681 President $70,000 $62,894 2023
Aish Seminars Inc MD$97,209 President $56,000 $48,731 2024
About Progress Not Perfection CA$154,850 Executive Director $82,800 $66,549 2024
A Right Heart Ministries Inc NY$95,429 Director $65,000 $56,285 2023
Shelter Of Wisdom HI$157,678 Vp/director $32,400 $27,000 2024
Sims Training And Wellness Center NC$157,833 Sims $47,640 $47,171 2023
North Cherry Creek Counseling Center CO$159,406 Vice President $86,398 $77,111 2024
Healing Partners Counseling Inc NJ$90,167 Director $27,200 $23,272 2023
Watershed Ministries Inc NC$164,101 Executive Di $24,000 $23,082 2024
Prepare Our Youth Inc DC$85,879 Executive Director $35,417 $28,928 2024
Lost Sheep Ministries Intl MN$85,518 Executive Director $33,000 $30,351 2024
Bennie's Barn Inc OK$165,068 Executive Director $21,000 $22,159 2023
Children Are A Gift Foundation TX$171,045 Former Exec Dir $13,063 $12,163 2024
Counselors Obediently Preventing Substance Abuse MO$175,949 Exeuctive Director $21,675 $21,999 2023
On Our Own Of Anne Arundel County MD$179,302 Executive Di $56,780 $50,869 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 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 default100th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted96th

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 (Leila Salisbury) 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 27 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,833 is reasonable (approximately the 100th 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.