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PeerBasis
Compensation Comparability Determination

Training Center Incorporated

Executive Director / CEO

EIN 451197488
IN · NTEE J30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cosette Crist, Executive Director / CEO ($48,332) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $543,094 $48,332
$4,05410th
$9,80925th
$33,295Median
$65,65275th
$91,19990th
$48,332This org · 62nd
p10$4,054
p25$9,809
p50$33,295
p75$65,652
p90$91,199
$48,332

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 IN 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
Auto Repair Transformation WA$223,137 Executive Dir. $50,834 $44,299 2024
Carpinteria Association United School CA$223,099 President $43,103 $35,294 2025
Oklahoma Holstein-friesian Association OK$224,282 Secretary $2,500 $2,759 2023
Local Union No 349 Of The United Brotherhood Of Carpenters And Join ME$222,099 Warden $499 $474 2025
Northeast Pennsylvania Manufacturers And PA$221,987 Exec Director $72,610 $72,562 2023
Winona Education Association MN$221,862 Co President $6,000 $5,771 2024
American Postal Workers Union FL$225,472 President $17,064 $16,064 2023
International Association Of ND$221,290 President $55 $58 2024
Neca-ibew Joint Apprenticeship & IL$226,048 Trustee $46,888 $44,868 2024
Onondaga County Deputy Sheriff NY$220,670 President $12,527 $11,343 2023
Monroe County Sheriff Police Benevolent NY$226,620 Out-going President $4,231 $3,831 2023
Garfield Federation Of Teachers NJ$226,873 President $6,520 $5,667 2024
Manchester Police Patrolmans NH$227,019 President $7,000 $6,291 2024
San Joaquin County Probation Officers CA$227,028 President $1,125 $946 2024
Building & Construction Trades Council NY$227,078 President $6,000 $5,433 2023
International Association Of Heat & 53 A LA$227,422 Training Director $82,417 $88,334 2024
Tle Center For Urban MA$227,568 Executive Di $26,783 $23,427 2024
Ri Hospitality Education Foundation RI$219,579 President/ceo $21,536 $20,694 2023
Evvaylois Foundation TX$219,359 Ceo $24,605 $24,664 2023
New Growth Project MI$219,075 Secretary $48,000 $49,648 2023
Ubc & Ja Local 352 NH$228,364 Warden $700 $613 2025
Workers' Dignity Project TN$218,512 Executive Director $41,025 $41,973 2024
International Association Of Sheet Metal Air Rail & Transportation NE$218,104 President $10,757 $11,594 2023
The Labor Temple Association Inc MN$217,728 President $10,400 $10,002 2024
Fmha Empowerment Institute Llc NC$217,699 Secretary $9,469 $9,524 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted57th

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 (Cosette Crist) 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 326 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,332 is reasonable (approximately the 62nd 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.