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PeerBasis
Compensation Comparability Determination

Go Love

Executive Director / CEO

EIN 861930133
SC · NTEE Q32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Leitten, Executive Director / CEO ($13,200) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,693 total compensation of comparable organizations → $215,339 $13,200
$29,35910th
$51,24825th
$77,666Median
$98,12575th
$126,64190th
$13,200This org · 0th
p10$29,359
p25$51,248
p50$77,666
p75$98,125
p90$126,641
$13,200

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 SC 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
Sanabel Microfinance Network Of The $425,004 Executive Director $21,394 $21,394 2023
Missions Development International TN$431,475 President $78,116 $78,707 2023
Peri Support Fund Inc MA$432,226 President $32,455 $27,956 2023
Manas Development Group DC$442,276 President $29,068 $24,451 2023
Joycorps Project AR$409,694 Executive Director $52,653 $55,103 2024
Discipling Marketplace Leaders MI$453,546 President $50,000 $48,050 2024
Junior Achievement Of Arkansas Inc AR$460,297 President $92,049 $99,179 2023
Sembrando Sentido Inc PR$460,511 Executive Director $99,933 $97,066 2024
Junior Achievement Of The Michigan MI$390,939 President $78,154 $73,170 2025
Conservation Through Poverty Alleviation International Inc MA$387,360 Managing Director $49,763 $41,634 2024
The G-24 Liaison Office DC$474,405 Director $231,941 $189,501 2024
Georgie Badiel Foundation Inc NY$373,925 Ceo $98,010 $84,893 2023
Soul Foundation Inc MD$372,845 Chair $96,921 $84,364 2024
Thomas Jefferson Institute For The Study Of World Politics DC$365,689 President $256,004 $215,339 2023
Up Global Inc KS$501,549 President $62,390 $62,755 2024
The Children's Mission CA$502,446 U.s. Director $41,665 $32,633 2025
Junior Achievement Of Southern Ma MA$346,789 President & Ceo $90,424 $77,888 2023
Junior Achievement Of Eastern North NC$345,533 President And Ceo $105,074 $98,478 2025
Junior Achievement Of Greater VA$518,535 Past Preside $100,750 $88,236 2025
First Ladies Initiative CA$536,180 Director $145,758 $114,163 2025
Junior Achievement Of The Ocoee Region TN$310,470 President $93,593 $89,235 2025
Junior Achievement Of Southwest VA$302,302 President $82,581 $74,238 2024
One World Goods Inc NY$300,498 Store Manager $59,387 $49,963 2024
Grow Ahead Foundation OR$293,206 Executive Director Board Pre $21,000 $18,693 2023
Junior Achievement Of Northwestern Ohio OH$563,233 President $121,986 $120,293 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Nicholas Leitten) 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 34 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,200 is reasonable (approximately the 0th 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.