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PeerBasis
Compensation Comparability Determination

Cotton Electric Charitable

Executive Director / CEO

EIN 200746327
OK · NTEE T30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Meason, Executive Director / CEO ($176,286) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jennifer Meason — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$341 total compensation of comparable organizations → $251,391 $176,286
$3,71310th
$11,18225th
$30,385Median
$47,44075th
$83,78690th
$176,286This org · 97th
p10$3,713
p25$11,182
p50$30,385
p75$47,440
p90$83,786
$176,286

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 OK 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
Mad Anthony Childrens Foundation IN$89,150 Executive Dir. $34,000 $33,424 2024
Community Foundation Of The Valleys CA$91,265 Executive Director $17,500 $14,503 2023
Brooklyn Health Equity Foundation Inc NY$91,567 Chairman $91,000 $76,654 2024
The Gilmour-jirgens Fund MI$91,606 Secretary/treasurer/director $64,903 $62,447 2024
Western Reserve Area Agency On Aging OH$88,626 Ceo $41,528 $41,002 2024
Kansas City Kansas Area Chamber KS$87,004 President (F $3,686 $3,713 2024
Madisonville Community Urban Redevelopment Corporation OH$93,598 Interim Executive Director $1,046 $1,033 2024
Joyal Capital Management Foundation Inc MA$86,055 Clerk, Director, Program Director $55,008 $47,440 2023
United Way Of Franklin County IN$85,982 Executive Director $30,022 $30,385 2023
Vinfen Corporation Of Larchmont Inc MA$94,515 President (As Of 8/22/22) $2,702 $2,330 2023
The Mike Gallagher Show Charitable NY$84,008 Executive Di $117,200 $101,639 2023
Lev Chai NJ$82,749 Trustee $7,000 $5,826 2024
Arise Foundation Inc NY$98,289 Ceo (Through Dec 2024) $17,821 $15,012 2024
Canton-inwood Area Health Foundation SD$81,750 Executive Director $25,077 $25,798 2024
Greater New Orleans Hotel & Lodging LA$100,031 Executive Director $24,758 $25,413 2024
Friends Of Cmh Sumner Community IA$80,040 Cha/cfo $33,982 $34,685 2024
The Louisa Swain Foundation WY$78,506 Executive Di $36,000 $35,936 2024
Renaissance Internationalinc FL$102,475 President $20,000 $17,514 2024
History Heritage And Hope FL$76,758 Executive Director $6,248 $5,471 2024
Zoomie Foundation CA$75,815 Treasurer $60,000 $49,723 2023
Charitable Foundation Of The Energy Bar DC$75,515 Chief Executive Officer $20,492 $16,763 2024
Sophia Transformative Leadership WI$105,927 Executive Di $65,958 $64,212 2024
The Ascension Fund Inc LA$105,954 Executive Dir. $41,500 $43,856 2023
Massdevelopmenthefa Trust MA$74,249 Trustee (As Of 06/2023) $41,641 $35,912 2023
The Kranzberg Foundation MO$106,881 Director $31,092 $31,604 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK cost of living and 2025 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 OK 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Jennifer Meason) 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 61 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $176,286 is reasonable (approximately the 97th 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.