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PeerBasis
Compensation Comparability Determination

Empowerment Factory

Executive Director / CEO

EIN 810682337
RI · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gail Ahlers, Executive Director / CEO ($44,100) against every comparable organization that fit the selection criteria — 386 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gail Ahlers — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

386 organizations qualified on sector, size, and geography 386 within the band form the benchmarked peer set.

Distribution of comparable compensation

$128 total compensation of comparable organizations → $281,946 $44,100
$11,88810th
$31,36625th
$53,256Median
$76,32875th
$105,16690th
$44,100This org · 40th
p10$11,888
p25$31,366
p50$53,256
p75$76,328
p90$105,166
$44,100

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 RI 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
Swan Impact Network Inc TX$262,320 Executive Director $23,000 $23,305 2024
Academy Northwest WA$262,234 Director $36,174 $32,807 2024
Ace Mentor Program Of Washington WA$262,162 Executive Director $46,014 $41,731 2024
The North Carolina Safety Conferenc NC$264,987 Executive Di $48,600 $49,557 2025
Inclusive Entrepreneurs Foundation Fka OR$265,250 Executive Director $33,309 $31,333 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $123,571 2024
Steuben Senior Services Fund NY$260,629 Executive Director $58,308 $53,372 2024
Leadership South Carolina SC$260,433 Exec. Director $90,000 $95,109 2024
97percentorg Inc CA$266,129 Director/ceo Thru 12/31/2023 $110,596 $99,595 2023
Topaz Arts Inc NY$259,923 President $56,995 $53,711 2023
Transform Alabama AL$259,506 Executive Director $39,250 $42,953 2024
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $62,367 2024
Hazing Prevention Network IN$266,697 Executive Director $80,000 $85,459 2024
Ohio School Psychologists OH$266,818 Executive Di $56,963 $61,115 2024
Carpinteria Education Foundation Inc CA$259,098 Executive Director $46,287 $41,683 2023
Nantucket Comedy Festival Inc MA$267,526 Executive Director $55,000 $50,065 2024
Upstart Crow Studios OR$268,389 Artistic Director $45,000 $43,582 2023
The Samuel School PA$268,506 Principal $132,381 $130,280 2025
Maker Space 307 WY$257,487 Executive Director $57,499 $64,211 2023
Indiana American Family IN$268,785 Executive Di $111,227 $118,816 2024
Client Assistance Program WA$269,011 Executive Director $91,650 $83,119 2024
Progressive Learning Academy For Young Childrenearly Childhood Center MI$269,096 Director $38,677 $46,811 2021
The Homestead Co-op AZ$256,998 President $30,196 $29,417 2024
Royal Academy Inc LA$256,873 Highest Compensated Employee $18,010 $21,529 2022
Qiao Ji Mandarin CA$256,806 Executive Director $11,000 $9,621 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default40th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted35th

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 (Gail Ahlers) 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 386 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,100 is reasonable (approximately the 40th 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.