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PeerBasis
Compensation Comparability Determination

Warriors For Freedom

Executive Director / CEO

EIN 454149325
OK · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Duane Cummings, Executive Director / CEO ($62,500) against every comparable organization that fit the selection criteria — 1062 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Duane Cummings — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,062 organizations qualified on sector, size, and geography 1,062 within the band form the benchmarked peer set.

Distribution of comparable compensation

$242 total compensation of comparable organizations → $297,005 $62,500
$12,72210th
$26,72825th
$47,935Median
$68,73975th
$88,99490th
$62,500This org · 68th
p10$12,722
p25$26,728
p50$47,935
p75$68,739
p90$88,994
$62,500

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 OK 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
All 4 Upg Inc FL$333,205 President Ceo $48,000 $40,951 2024
Serve Ethiopians Washington WA$332,658 Executive Director $92,480 $75,193 2024
Brown Girl Wellness Incorporated MD$333,317 Director $12,000 $10,188 2024
Sanctuary Community Action OH$333,467 Executive Director $19,760 $19,007 2024
Share Fund Inc NH$333,713 Executive Director $44,200 $38,159 2023
Rebuilding Together Charleston Inc WV$333,737 Executive Director $44,525 $43,781 2024
Brave Communities TX$333,912 Executive Director $78,333 $73,263 2023
Nursing Heart Inc MN$334,147 Executive Director $70,000 $62,815 2024
Faith House Academy & Early Learning Center OH$331,543 Pastor/ceo $23,035 $22,811 2023
Family Connection Of Warren County Inc GA$331,479 Executive Director $76,232 $69,610 2024
Forensic Nursing Network Inc OH$331,431 Executive Director/treasurer $74,544 $71,702 2024
Promise Community Development Inc KY$331,066 Executive Director $51,037 $51,267 2023
After Life Initiative CA$335,030 President,co-executive $37,280 $29,235 2024
Philadelphia Grace Project Inc PA$335,113 President/founder $25,000 $23,309 2023
The Human Utility MI$335,162 Executive Director $138,080 $133,255 2023
Treasure Coast Girls Coalitioninc FL$335,386 Executive Di $75,965 $64,809 2024
Friendship House Roanoke Inc VA$335,397 Executive Director $62,071 $54,428 2024
Amer-i-can Foundation For Social Change CA$335,414 President/director $57,609 $46,511 2023
The Pike County Outreach Council Of OH$335,639 Executive Director $50,000 $51,544 2022
Innermission Inc IN$330,274 Executive/director $30,059 $29,638 2023
Refresh Frisco TX$335,705 Executive Director $8,654 $8,094 2023
Father Bill Atkinson Center PA$329,726 Program Manager $33,852 $30,658 2024
Compassion For Life Corporation MD$336,355 President & Ceo $52,500 $45,891 2023
Gaston Residential Development Inc NC$329,537 President $19,201 $17,553 2025
Unique Avenue TX$329,498 Executive Director $99,246 $90,159 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default68th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Duane Cummings) 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 1062 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,500 is reasonable (approximately the 68th 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.