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PeerBasis
Compensation Comparability Determination

Leading Education

Executive Director / CEO

EIN 862202893
DC · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Indalecio Loza, Executive Director / CEO ($6,230) against every comparable organization that fit the selection criteria — 229 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

229 organizations qualified on sector, size, and geography 229 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,190 total compensation of comparable organizations → $337,679 $6,230
$15,06710th
$29,83125th
$53,527Median
$84,81275th
$115,42690th
$6,230This org · 3rd
p10$15,067
p25$29,831
p50$53,527
p75$84,812
p90$115,426
$6,230

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 DC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Dake Foundation For ChildrenNY $316,350$57,508 990
Ministry Services Group IncGA $314,000$3,437 990
One By One Costa RicaNC $316,898$22,205 990
Mds Foundation IncMA $313,380$35,743 990
The Dominguez Dream In Memory OfCA $317,313$69,865 990
Pikes Peak Or Bust Rodeo FoundationCO $318,025$39,825 990
Samaritan Ministries IncMD $312,260$60,038 990
Living Resources Foundation IncNY $311,021$26,988 990
Missouri Coalition Of Recovery SupportMO $319,660$33,998 990
New Jersey State Federation Of Womens ClubsNJ $310,251$14,853 990
Woods Affiliation CorpPA $309,407$35,636 990
Central Florida EducationalFL $321,167$49,996 990
Johnson City - Jonesborough- WashingtonTN $308,345$41,124 990
The Community Kitchen IncIN $308,104$19,997 990
The Buck Fifty IncOH $322,619$22,782 990
Tibetan Charities IncNY $307,027$96,109 990
The Elmore Bolling Initiative IncAL $323,502$4,924 990
Edward & Willa Kelly CommunityNE $306,526$103,024 990
The Blessing Center IncCA $306,191$35,425 990
Kidney Cancer Research Alliance IncVA $306,058$169,920 990
Education Nexus OregonOR $305,394$47,622 990
Global Vision 2020 IncMD $303,906$127,846 990
Appropriate Place IncNJ $326,902$82,398 990
Giltner Public Schools FoundationNE $302,628$43,957 990
From Cradle To College FoundationFL $328,000$104,763 990

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 DC 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 default3rd
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted3rd

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 (Indalecio Loza) 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 229 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,230 is reasonable (approximately the 3rd 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). 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.