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PeerBasis
Compensation Comparability Determination

Ymca Endowment Foundation

Executive Director / CEO

EIN 510194498
AL · NTEE P27I
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary A Cobbs, Executive Director / CEO ($44,246) against every comparable organization that fit the selection criteria — 15 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: Gary A Cobbs — reported title “SECRETARY/CE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24,853 total compensation of comparable organizations → $92,413 $44,246
$29,51210th
$42,74725th
$51,218Median
$61,10075th
$69,71790th
$44,246This org · 27th
p10$29,512
p25$42,747
p50$51,218
p75$61,100
p90$69,717
$44,246

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
Womens Community Y KS$289,123 Executive Di $51,218 $51,218 2023
Ywca Of Lincoln NE$339,689 Executive Director $95,566 $92,413 2024
Young Womens Christian Association Of The University Of Illinois IL$284,637 Executive Director $64,149 $56,702 2024
White County United Way Inc IN$350,430 Executive Di $45,400 $44,317 2023
Young Women's Christian Association PA$259,380 Executive Di $77,742 $71,762 2023
Safe Children Coalition Foundation Inc FL$366,926 Ceo $31,740 $26,808 2024
Young Mens Christian Association Of The Coosa Valley Inc AL$396,829 Executive Director $53,516 $53,516 2023
Virginia Young Mens Christian VA$227,162 Executive Director $66,096 $59,073 2023
Bangor Ymca Foundation ME$219,473 Secretary $27,606 $24,853 2024
Ywca Of Darien Norwalk Inc CT$410,083 Chair $81,154 $66,649 2025
Camp Sunshine MI$430,570 Executive Dir $68,025 $63,127 2024
Young Mens Christian Association Of Jackson Area OH$436,285 Executive Director $42,000 $41,176 2023
Atlanta Ymca Westside Qalicb Inc GA$450,871 Chief Executive Officer $36,068 $33,569 2023
Rathbun Lake Area Young Mens Christ IA$453,841 Ceo $44,245 $44,843 2023
The Young Men's Christian AL$463,386 Executive Di $52,000 $50,508 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 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 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 default27th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Gary A Cobbs) 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 15 similarly situated organizations (Same NTEE sector (P27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,246 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.