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PeerBasis
Compensation Comparability Determination

The Foundation For Community Betterment

Executive Director / CEO

EIN 311724638
VA · NTEE S30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daryl Cooke, Executive Director / CEO ($44,710) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$325 total compensation of comparable organizations → $245,467 $44,710
$14,36610th
$42,47225th
$72,918Median
$99,66975th
$132,26090th
$44,710This org · 27th
p10$14,366
p25$42,472
p50$72,918
p75$99,669
p90$132,260
$44,710

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 VA 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
South Charleston Convention & WV$304,135 Executive Di $53,560 $58,338 2024
Market Project Inc DC$301,703 Executive Director $47,168 $41,639 2024
Dickinson County Economic KS$300,644 Executive Di $98,410 $106,951 2024
The Downtown Northampton Association Inc MA$305,416 Executive Director $51,000 $46,103 2024
Kanaka Economic Development Alliance HI$305,646 Executive Director $72,193 $66,941 2023
Taylorville Main Street Inc IL$299,108 Executive Director $9,000 $8,901 2024
South Central Dakota Regional Council ND$307,001 Executive Director $102,661 $113,334 2024
Progress Lakeshore Inc WI$298,559 Executive Director $78,528 $82,502 2024
Virginia Black Chamber Of Commerce Foundation VA$307,711 President $105,883 $105,883 2023
The Design Platform LA$307,980 Secretary $186,153 $212,295 2023
The Blacksburg Partnership VA$308,696 President $110,738 $107,561 2024
Benton Economic Partnership Inc MN$297,127 Executive Dir. $134,525 $133,720 2024
Chris White Community Development Corporation DE$310,665 Director $2,604 $2,565 2024
Richardson Center Corporation NY$311,633 President $164,168 $153,640 2023
Fox Oakland Theater Inc CA$293,046 President $138,422 $123,793 2023
Village MO$313,544 Founder $90,000 $95,893 2024
Challenge Detroit MI$314,019 Executive Director And C.o.o. $96,000 $99,680 2024
All Together Now Pennsylvania Inc PA$290,911 Co-director $32,500 $32,604 2024
High Plains Community NM$315,306 Manager $43,325 $45,668 2025
Spokane Independent Metro WA$315,469 Executive Director $82,176 $74,012 2024
Ellensburg Downtown Association WA$289,361 Executive Director $75,405 $67,914 2024
Conifer Area Chamber Of Commerce CO$316,512 Executive Dir. $58,000 $54,505 2025
Harrisburg Economic Development SD$317,410 Executive Director $61,215 $69,970 2023
Adac Inc IN$287,218 Executive Di $41,154 $43,658 2024
Roosevelt Row Community Development Corporation AZ$318,652 Executive Director Until 3/21/24 $40,135 $38,830 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted20th

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 (Daryl Cooke) 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 168 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,710 is reasonable (approximately the 27th 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.