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

Offense Ministries Inc

Executive Director / CEO

EIN 853211940
IL · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Johnathan Leach, Executive Director / CEO ($40,721) against every comparable organization that fit the selection criteria — 260 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Johnathan Leach — reported title “HEADMASTER/S”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

260 organizations qualified on sector, size, and geography 260 within the band form the benchmarked peer set.

Distribution of comparable compensation

$160 total compensation of comparable organizations → $164,819 $40,721
$8,59810th
$21,84625th
$40,066Median
$66,40575th
$90,67690th
$40,721This org · 52nd
p10$8,598
p25$21,846
p50$40,066
p75$66,405
p90$90,676
$40,721

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 IL 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
St John Paul Ii Independent School Inc KS$338,029 Principal $60,000 $67,881 2023
Cager Athletic Association CA$338,390 Ceo $39,150 $34,387 2024
St Louis Modern Chinese School MO$337,557 Chairman $756 $838 2023
Austin Christian Vocational Academy Inc FL$337,515 Officer $50,000 $49,189 2023
Lifeprep Projects Inc NC$339,374 Exec Directo $7,663 $8,054 2024
Los Alamos Public Schools Foundation NM$339,687 Executive Dir. $56,164 $63,260 2023
The Lab School Of Memphis Inc TN$336,399 Executive Director $12,017 $12,848 2024
Crescent Academy CA$335,567 President & Ceo $107,000 $96,757 2023
Geneva Childrens Center CA$340,806 Director $63,440 $57,367 2023
Cascades Montessori Middle School WA$341,347 Secretary Teacher Admin $67,256 $59,670 2025
Global Conservation Leaders Inc CA$341,786 Ceo $4,679 $4,110 2024
Wellspring Cultural&educational Foundation Inc CT$341,900 Execuitve Director $88,800 $87,191 2023
Ka Hale O Na Keiki Inc HI$333,803 Executive Di $100,496 $94,223 2023
Aukela Unique & Distinguished Scholars Inc FL$332,373 Rodriguez $27,739 $25,823 2025
Stanza Education Corporation CA$332,157 Ceo $1,800 $1,581 2024
La Salle Community Center CA$331,750 Ceo $16,200 $14,229 2024
Chapin Academy SC$331,736 Administrator $34,648 $37,853 2023
Engaging Young Minds Academy Inc FL$345,013 President $45,138 $44,406 2023
Parker Jordan Christian Academy NY$330,984 Executive Director $55,000 $49,250 2025
Royal Legacy Christian Academy IA$346,133 Executive Di $18,359 $21,051 2023
Nci Community Fund Inc TX$329,491 President $16,924 $17,729 2023
Grande Ronde Academy OR$328,874 Principal $32,218 $30,433 2024
Grace Collaborative Incorporated NY$328,833 President And Ceo $2,900 $2,597 2025
Providence Christian School WA$348,332 Board $4,564 $4,279 2023
Interlocking Ministries Inc NC$348,910 Executive Di $87,078 $91,520 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default52nd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted50th

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 (Johnathan Leach) 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 260 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,721 is reasonable (approximately the 52nd 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.