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PeerBasis
Compensation Comparability Determination

Family Promise Of Birmingham Inc

Executive Director / CEO

EIN 311544162
AL · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rana Cowan, Executive Director / CEO ($81,318) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rana Cowan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,125 total compensation of comparable organizations → $112,543 $81,318
$20,88510th
$28,02225th
$42,726Median
$60,56575th
$83,12190th
$81,318This org · 89th
p10$20,885
p25$28,022
p50$42,726
p75$60,565
p90$83,121
$81,318

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 AL 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
Family Promise Of Laurens County SC$151,504 Executive Director $61,245 $60,889 2023
Crossroads At Park Place Inc TX$152,059 Executive Director $29,250 $27,083 2024
The Pourhouse Inc IN$143,634 President/exec Director $98,000 $95,662 2024
Wecare Of Clinton County IN$158,825 Director $36,800 $35,922 2024
Operation In My Backyard PA$161,547 Executive Di $23,105 $21,957 2023
Emmaus House Inc NY$135,555 Key Employee $130,692 $112,543 2023
House Of Hope For Independent Living Inc TX$134,336 President $45,000 $41,667 2024
Living Wages Of Washington DC$133,295 President $31,548 $26,383 2023
Thistle Hills Inc PA$127,161 Executive Director $55,000 $50,769 2024
Life Resource Services Of Jackson County AL$112,008 Executive Director $15,125 $15,125 2024
Shower The People TN$200,531 Executive Director $45,000 $43,784 2024
Would-works Inc CA$203,244 Executive Director $38,582 $30,838 2024
Artist Mentorship Program OR$203,809 Executive Director $87,850 $77,746 2023
Power Safe Place Resource Center Of Virginia VA$210,475 Executive Director $33,963 $31,251 2023
Next Step Ministries Inc NM$211,130 President $49,609 $50,848 2023
Haight Ashbury Food Program CA$215,790 Treasurer $23,000 $18,384 2024
Homeless Hookup OH$219,275 Executive Director $60,783 $59,591 2024
Brian Gibbons Homeless Outreach Inc CT$224,973 Program Director $78,375 $68,021 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2024 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 AL 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 default89th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted89th

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 (Rana Cowan) 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 18 similarly situated organizations (Same NTEE sector (P85), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,318 is reasonable (approximately the 89th 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.