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PeerBasis
Compensation Comparability Determination

The Other Side

Executive Director / CEO

EIN 383972753
AR · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Cupit, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 1069 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

1,069 organizations qualified on sector, size, and geography 1,069 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $290,951 $26,000
$15,41110th
$31,31025th
$50,693Median
$73,31475th
$97,33090th
$26,000This org · 20th
p10$15,411
p25$31,310
p50$50,693
p75$73,314
p90$97,330
$26,000

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 AR 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
Safe Passage Inc KY$399,436 Founder & President $57,500 $56,582 2023
Highest Horizon Support Services FL$399,532 Ceo $84,000 $70,203 2024
Network Delaware Inc DE$398,831 Executive Director $35,443 $30,874 2024
Rts Missions Inc FL$399,914 President $74,867 $62,570 2024
Mighty Moms LA$398,700 Executive Dir. $23,438 $23,638 2023
Hunt Motors Inc CA$400,032 Principal Ceo $300 $237 2023
Furniture Friends ME$400,458 Executive Director $72,438 $66,437 2023
Families For Depression Awareness Inc MA$400,607 Coexec Director $104,939 $83,893 2024
The Cove WA$397,998 Executive Director $25,967 $21,294 2023
The Tyler Clementi Foundation Inc NJ$400,709 Ceo And Vice President $115,927 $94,801 2023
Faith In Action Northern Com Partner Inc VT$400,788 Ex. Director $26,933 $24,117 2024
Kossuth Foundation Of The Hungarian Reformed Federation Of America DC$400,873 Director $8,000 $6,245 2024
Women's Wellness Spa(ce) PA$401,009 President $97,500 $86,500 2024
Redemptive Faith Inc TX$401,026 President $47,584 $42,346 2024
Haven Of Rest Ministries Inc TX$397,597 Executive Director $39,798 $36,463 2023
Family Promise Of Carbon County PA$401,063 Executive Director $66,950 $59,397 2024
Lifework Leadership Orlando Inc FL$397,475 Executive Dir. $132,852 $108,169 2025
Partnership For Modern Puerto Rico Inc PR$397,082 General Director $42,000 $42,000 2024
Lishmor Inc NJ$401,599 President $79,692 $63,300 2024
Musical Theatre Academy Of Orange County CA$401,813 Exective Artist $72,000 $53,885 2025
Bertie County Hive House NC$402,250 Ceo $50,500 $46,421 2024
California Immunization Coalition CA$402,482 Executive Dir. $97,376 $74,805 2024
Bree's Gift Inc MO$396,087 Administrative/development $4,220 $3,976 2024
Fairvote Washington WA$396,056 Executive Director $64,271 $52,704 2023
Project Hope Inc NE$402,580 Executive Director $71,681 $68,589 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default20th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted18th

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 (John Cupit) 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 1069 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 20th 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.