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PeerBasis
Compensation Comparability Determination

Madison Automotive Apprentices Inc

Executive Director / CEO

EIN 815439763
VA · NTEE B30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cole Scrogham, Executive Director / CEO ($56,883) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,498 total compensation of comparable organizations → $163,829 $56,883
$14,46310th
$32,07025th
$61,818Median
$104,40475th
$144,51690th
$56,883This org · 39th
p10$14,463
p25$32,070
p50$61,818
p75$104,404
p90$144,516
$56,883

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 VA 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
Valley Academy For The Arts Inc WI$174,214 Executive Di $12,000 $13,362 2023
Tfg Heartwood Inc MA$175,507 Executive Director $113,400 $108,657 2023
Local Union #143 Operative Plasterer's IL$178,306 Chairman $76,205 $77,592 2024
Medical Training Academy OR$179,933 President $19,617 $18,868 2024
Landmark Training Development Company TN$163,464 President & Executive Director $3,213 $3,498 2024
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $61,818 2023
Legacy Aviation Learning Center MI$148,776 Ceo $62,500 $65,090 2025
The Columbia School Linguistic NJ$203,734 President $10,000 $9,008 2025
United Union Of Roofers Local 119 IN$219,578 President $91,697 $100,151 2024
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $120,649 2024
Incremental Development Alliance AR$220,700 Executive Director $126,192 $151,247 2023
The Trade School At Sbe Inc CA$223,824 President $64,227 $59,136 2023
Destinyworks IN$226,555 Executive Director $150,000 $163,829 2024
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $28,439 2024
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $35,701 2023
Latino Learning Center Inc TX$231,223 President & $57,500 $61,330 2023
Simply Circus Corp MA$231,254 General Manager $60,275 $56,097 2024
The Daruby School MO$235,114 Executive Director $21,000 $23,036 2024
Hastings Foundation For MS$240,000 President $62,000 $73,629 2023
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $131,563 2023
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $97,707 2024
Cocal Gracias AZ$253,446 President And Director $46,548 $46,364 2024
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $147,754 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted39th

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 (Cole Scrogham) 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 23 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,883 is reasonable (approximately the 39th 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.