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PeerBasis
Compensation Comparability Determination

Coalition For Youth Drug Abuse

Executive Director / CEO

EIN 922684975
AZ · NTEE F21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seth Leibsohn, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,915 total compensation of comparable organizations → $124,346 $52,000
$25,85510th
$42,25525th
$64,704Median
$82,14475th
$106,21790th
$52,000This org · 29th
p10$25,855
p25$42,255
p50$64,704
p75$82,144
p90$106,217
$52,000

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 AZ 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
Favor Western Pennsylvania PA$320,914 Executive Di $18,144 $18,814 2023
Family Alliance Of Paulding Inc GA$323,600 Executive Director $39,186 $42,649 2022
Phillips County Coalition For Healthy MT$323,786 Executive Director $21,825 $24,462 2023
Massac County Drug Awareness C IL$316,847 Program Dir $52,821 $52,447 2024
Recovery Community Network Inc MN$330,973 Director $58,240 $59,838 2023
Influence Foundation Inc VT$333,588 President & Executive Director $115,315 $120,687 2023
Come To Him Ministries CA$336,946 President $59,998 $52,325 2024
Travis House Inc CO$338,784 Executive Dir. $30,000 $29,053 2024
Project White Butterfly OH$342,179 Executive Dir. $14,648 $15,669 2024
Overton County Anti-drug Coalition Inc TN$344,408 Director $100,053 $106,217 2024
Christine Ortoll Recovery FL$346,095 Director/pro $81,555 $82,930 2022
525 Foundation Inc IN$296,807 President $61,000 $66,888 2023
Marin Healthy Youth Partnerships CA$347,416 President $91,345 $77,609 2025
The Peggie And Paul Shevlin Family PA$292,653 Executive Di $71,859 $72,374 2024
Operation Snowball Inc IL$355,689 Ceo $32,780 $31,709 2025
Monroe County Coalition Inc FL$358,422 Executive Di $74,891 $71,055 2024
The Pier Foundation GA$282,695 Vice Chairma $68,296 $69,355 2024
Columbus County Dream Center Inc NC$364,138 Exe Director $52,010 $54,276 2024
The Shepherds Fold Ministry Inc AR$276,142 Exec Director $56,012 $65,466 2023
Lets Be Clear Georgia Inc GA$274,503 Executive Dir. $27,616 $28,045 2024
Lifeline-connect Inc IL$268,033 Exec Dir $12,000 $11,915 2024
What's Important Now Foundation OK$380,972 Executive Director $104,459 $116,170 2024
Educational Alternatives OK$259,532 Executive Director $86,056 $95,704 2024
Angels At Risk CA$259,116 President $138,490 $124,346 2023
My Life Foundation Inc MD$385,986 President $32,180 $30,385 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default29th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted27th

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 (Seth Leibsohn) 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 51 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 29th 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.