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PeerBasis
Compensation Comparability Determination

Logan County Child Advocacy Center

Executive Director / CEO

EIN 562624985
WV · NTEE I01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Cook, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 526 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

526 organizations qualified on sector, size, and geography 526 within the band form the benchmarked peer set.

Distribution of comparable compensation

$388 total compensation of comparable organizations → $364,960 $26,000
$23,34110th
$40,40525th
$56,917Median
$74,79375th
$92,69690th
$26,000This org · 12th
p10$23,341
p25$40,405
p50$56,917
p75$74,793
p90$92,696
$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 WV cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Casa Of East Central WisconsinWI $305,316$72,094 990
Celebrate Children FoundationWI $305,214$27,500 990
Inheritance AdoptionsTX $304,960$78,351 990
South Apopka Properties IncFL $306,258$147,783 990
Grace House IncTX $306,287$76,918 990
Connect ImmigrationCO $306,327$74,837 990
Chicago Bible SocietyIL $304,334$51,301 990
R-3 RestorationsKY $303,947$77,207 990
Warrick County Casa IncIN $307,706$60,584 990
ReleasedFL $307,763$16,537 990
Unsilenced Project IncCA $302,540$30,816 990
Tarrant County Bar FoundationTX $302,453$3,002 990
Sheris House Of Hope IncNM $302,285$21,156 990
Grace CampusTX $308,541$56,310 990
Changing The Health Of Adolescents Impacting The Nation Reaction IncCA $308,759$16,272 990
North Alabama Court ReferralAL $301,657$120,001 990
Citizen Dispute Resolution Services IncMI $309,176$64,307 990
Arizona Crime Victim Rights Law GroupAZ $301,434$67,402 990
Servicios Legales Comunitarios IncPR $309,343$66,196 990
Tyler's Justice Center For ChildrenIL $301,104$42,643 990
Phoenix Rising TransitionsOR $309,798$47,408 990
Northern California Tribal Court CoalitionCA $309,849$59,700 990
Edu4lifeAZ $300,636$56,892 990
Skillful Living Center IncTX $300,351$76,275 990
A Caring Place ChildOH $310,505$51,055 990

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 WV 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 default12th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted10th

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 (Rebecca Cook) 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 526 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 12th 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). 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.