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PeerBasis
Compensation Comparability Determination

Crudup-ward Activity Center

Executive Director / CEO

EIN 721357124
MS · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Annie R Lowery, Executive Director / CEO ($3,950) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $182,363 $3,950
$3,40810th
$6,88825th
$22,531Median
$33,08975th
$51,06390th
$3,950This org · 13th
p10$3,408
p25$6,888
p50$22,531
p75$33,089
p90$51,063
$3,950

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 MS 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
The Hope Project Live Love Serve Inc NC$10,648 Director $55,040 $51,063 2024
Distinct Abilities Childrens Center Inc TX$11,069 President $26,000 $23,352 2024
Life Choice Solutions Inc MI$11,237 Chief Executive Officer $30,500 $29,101 2023
Fitzmaurice Community Services PA$9,975 Chair, Eff. 01-01-2024 $25,163 $22,531 2024
Woodcock Housing Foundation CA$9,871 Ceo $61,000 $48,691 2023
Generations Restored Youth And Community Center Inc PA$9,650 Field Liaison $7,018 $6,284 2024
Hope For Tomorrow Foundation NY$9,595 Cfo $10,739 $8,970 2023
Cooperative Resources Inc MN$9,391 Executive Director $49,980 $44,342 2024
Charles W Hoppy Adams Jr Foundation Inc MD$9,248 Chair/ceo $36,000 $30,219 2024
Guyanese Diaspora Charity PA$8,732 President $16,000 $14,326 2024
Pasadena-foothill Valley Ywca CA$8,639 Chief Executive Officer $6,148 $4,908 2023
Transitional Services NY$12,692 Secretary $36,232 $29,396 2024
Community Health Foundation Of MA$8,441 Executive Director $9,024 $7,281 2024
Building People Power CA$8,368 Director $80,000 $62,025 2024
Thaimex Mission Project Inc CA$13,024 President $133,900 $103,814 2024
Outfitters Incorporated IN$8,072 Executive Director $9,351 $8,626 2025
Greater Hood Community Development Corporation NY$7,800 Program Director $4,200 $3,408 2024
Mercy Ministries Inc SC$7,684 Director $38,000 $36,645 2023
Community Living Corporation MI$7,665 Ceo $33,282 $30,844 2024
Vladas Seeds Of Life CA$13,683 Ceo $3,500 $2,714 2024
League Of United Latin American Citizens TX$14,024 Treasurer $2,045 $1,837 2024
New Roots Inc KY$14,229 Executive Director $36,629 $35,334 2024
Abode Community Housing CA$14,271 President $29,689 $23,018 2024
Quinn Community Outreach Corporation CA$14,375 Executive Director $1 $1 2023
Ray Of Hope Foundation Inc GA$14,800 Exe Director $13,000 $11,736 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default13th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted13th

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 (Annie R Lowery) 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 31 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,950 is reasonable (approximately the 13th 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.