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

Challenge America

Executive Director / CEO

EIN 270868701
CO · NTEE W20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Houston Cowen, Executive Director / CEO ($22,917) against every comparable organization that fit the selection criteria — 156 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Houston Cowen — reported title “FOUNDER & CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

156 organizations qualified on sector, size, and geography 156 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $296,391 $22,917
$3,13110th
$10,76325th
$26,787Median
$51,90575th
$88,69490th
$22,917This org · 43rd
p10$3,131
p25$10,763
p50$26,787
p75$51,905
p90$88,694
$22,917

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 CO 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
American Water Works Association MO$137,722 Former Executive Director $16,042 $17,720 2023
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,261 2023
Tioga American Legion Post 139 ND$137,632 Finance Officer / Gaming Manager $21,500 $23,900 2024
Aliquippa Economic Development Corporation PA$137,369 Executive Director $78,000 $81,120 2023
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,418 2023
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $4,956 2024
Your Grandmothers Cupboard NJ$135,972 President $47,951 $43,367 2024
The Registration Project Inc DC$141,445 Director/treasurer $3,400 $3,022 2024
Warriors Rock PA$135,753 Secretary $40,800 $41,214 2024
Montana Family Foundation Inc MT$141,786 President/ Ceo $30,291 $34,052 2023
Vermont Asylum Assistance Project Inc VT$134,767 President $10,000 $10,196 2024
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $52 2023
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $52,657 2025
Aurora Firefighters Credit Union IL$143,304 Head Teller $14,130 $14,072 2024
Sky Lakes Water Supply Corporation TX$133,526 Treasurer $6,000 $6,080 2024
Wa State Dept Of Transportation WA$144,676 Executive Di $18,000 $16,807 2023
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $24,243 2024
Mettler Valley Mutual Water Co Inc CA$145,149 Secretary $16,838 $15,163 2023
Lions Foundation Of Victoria MN$145,476 Gambling Manager $16,000 $16,015 2024
Blessing The Children International MI$145,936 President $48,000 $50,187 2024
The Merc Playhouse Society WA$146,097 Former Executive Director $30,000 $27,207 2024
White Oak Shores Sewer Service Corporation TX$147,166 Secretary/treasurer $7,770 $7,873 2024
The Windrose Project Inc CA$147,341 Director/exe $52,000 $46,828 2023
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $16,450 2024
American Legion NY$147,565 Commander $15,995 $14,264 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default43rd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted38th

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 (Houston Cowen) 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 156 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,917 is reasonable (approximately the 43rd 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.