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PeerBasis
Compensation Comparability Determination

Next Level Leaders Inc

Executive Director / CEO

EIN 812324602
AL · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Corey Cockrell, Executive Director / CEO ($57,200) against every comparable organization that fit the selection criteria — 268 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

268 organizations qualified on sector, size, and geography 268 within the band form the benchmarked peer set.

Distribution of comparable compensation

$862 total compensation of comparable organizations → $151,069 $57,200
$14,98310th
$32,66425th
$54,345Median
$73,02675th
$90,40790th
$57,200This org · 53rd
p10$14,983
p25$32,664
p50$54,345
p75$73,026
p90$90,407
$57,200

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
Chelsea Black Community MA$245,592 President $40,460 $32,689 2024
Beacon Hill Merchants Association WA$245,489 Director $82,682 $68,521 2023
Flourish Beaver County PA$245,476 Chief Executive Officer $132,624 $118,910 2024
Ocean Parkway Community Development Corp NY$247,942 Executive Director $12,151 $9,872 2024
Greater Bethel Community Development Corporation NY$248,332 Executive Director $30,000 $24,373 2024
Hartford Next Inc CT$243,686 Executive Dir. $8,865 $7,473 2024
Bolinas Community Inc CA$248,817 Secretary $21,868 $16,978 2024
Fiesta Nky Inc KY$248,893 President $75,000 $72,446 2024
Workwell CO$249,042 Board Member $106,525 $94,549 2023
Keep Durham Beautiful Inc NC$249,590 Executive Director $108,293 $103,575 2023
Northville Community Chamber Of Commerce MI$249,595 Executive Director $76,373 $69,048 2025
Hostel Detroit MI$242,893 Director $68,470 $63,541 2024
Ashland Senior Community Centerinc WI$242,767 Executive Di $41,132 $39,762 2023
Nogales Community Development Corp AZ$242,518 Interim Exec Director $50,000 $44,510 2023
Univercity Family Community Development Corporation TN$250,000 Executive Director $30,000 $28,351 2024
Pine Hill Indian Community Development Initiative SC$250,000 Board Member $23,756 $21,708 2025
Select Cobb Inc GA$250,355 Executive Director $28,018 $25,328 2024
Citizens For Progress Inc TX$242,066 Executive Director $80,379 $74,425 2023
Central Community Association Inc LA$242,015 President $2,934 $2,905 2024
One Economy Financial Development Corp IA$251,013 Executive Director $87,923 $86,555 2024
Center For The Empowerment Of Families Inc CA$240,965 Executive Director $16,450 $13,148 2023
Clarke Square Neighborhood Initiative In WI$251,547 Executive Director $90,000 $84,507 2024
Bethel Community Transformation Center MI$240,889 Executive Director $34,823 $32,316 2024
Belle Haven Action CA$240,543 President& D $29,162 $23,309 2023
Grinding Stone Collective Inc NY$240,267 Ceo And Board Vice President $91,800 $74,581 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 default53rd
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted49th

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 (Corey Cockrell) 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 268 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,200 is reasonable (approximately the 53rd 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.