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PeerBasis
Compensation Comparability Determination

Manos Inocentes Por El Derecho A La Vida

Executive Director / CEO

EIN 850791908
UT · NTEE B01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ruthila Lebaron, Executive Director / CEO ($3,040) against every comparable organization that fit the selection criteria — 70 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: Ruthila Lebaron — reported title “Accounting manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$933 total compensation of comparable organizations → $162,312 $3,040
$19,72510th
$38,57325th
$57,819Median
$83,38275th
$102,22490th
$3,040This org · 1st
p10$19,725
p25$38,573
p50$57,819
p75$83,382
p90$102,224
$3,040

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 UT 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
Sound Start Foundation NJ$279,925 President/ceo $114,000 $99,449 2024
Macon-bibb Mayor's Literacy GA$280,335 Executive Di $75,000 $75,858 2023
Empower Illinois IL$276,402 Ceo $130,147 $125,015 2024
Daybreak Arts TN$275,754 Executive Director $50,163 $50,191 2025
Advocates For Womens And Kids Equality TN$275,539 Executive Dir. $73,200 $75,178 2024
Nd Senior Career Development ND$282,338 Director $50,000 $52,230 2025
Teachers Unite Inc NY$274,686 Co-executive Director $88,095 $80,076 2023
Redemption Foundation MI$283,390 Executive Director (Ended 4/24) $20,502 $20,676 2024
Awareness Is Prevention Inc NV$270,478 President $13,333 $13,444 2023
South Carolina First Steps To SC$265,605 Executive Di $41,509 $43,560 2023
R4creating NM$265,057 Executive Di $74,567 $80,676 2023
Institute For Black Solidarity With Israel NC$294,916 Chief Executive Officer $92,931 $93,820 2024
South Carolina First Steps To SC$260,668 Ed-thru 6/30 $70,246 $73,718 2023
Pa Families For Education Choice PA$260,174 President/tr $33,000 $32,154 2024
Walnut Grove Coop Inc DE$259,090 Chair $35,640 $33,217 2025
Grow Allen Inc IN$298,000 Executive Di $71,058 $73,216 2024
South Carolina First Steps SC$301,081 Executive Di $41,646 $43,704 2023
National Assn Of Worksite Health Care TX$301,700 Executive Director $52,562 $51,372 2024
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $46,779 2023
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $25,883 2024
Heart Sense Corporation LA$253,733 President $113,968 $122,616 2024
Northstar Tutoring DC$251,101 Executive Director $119,167 $102,174 2024
Greenwood Education Foundation IN$307,001 Executive Di $45,833 $46,008 2025
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $131,215 2024
Boost Oregon OR$307,598 Executive Dir. $41,906 $38,024 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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), adjusted3rd
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 (Ruthila Lebaron) 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 70 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,040 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.