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PeerBasis
Compensation Comparability Determination

Lift Eastbrook Afterschool Inc

Executive Director / CEO

EIN 823050475
IN · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Samantha Cocking, Executive Director / CEO ($33,375) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $426,239 $33,375
$12,51610th
$30,82625th
$53,273Median
$73,17175th
$101,05990th
$33,375This org · 29th
p10$12,516
p25$30,826
p50$53,273
p75$73,171
p90$101,059
$33,375

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 IN 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
Cead - Center For Education And Academic Development CA$300,739 President $64,500 $52,814 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $4,690 2025
Ima Research Foundation Inc NJ$300,350 Former Secretary/treasurer $49,252 $41,699 2024
The Kaleidoscope Institute CA$301,635 Executive Dir. $100,733 $84,919 2023
Women In Innovation Inc NY$299,293 Ceo $105,600 $90,486 2024
Torus OR$302,372 Board Member $1,100 $1,121 2021
Engaged Detroit MI$298,900 President $22,500 $22,673 2023
Give Back Yoga Foundation CO$298,347 Executive Di $25,000 $22,732 2024
Connecticut Certification Board Inc CT$303,124 Executive Director $95,882 $85,249 2024
Little Stems Educational Services Inc MO$303,623 President $13,388 $13,446 2024
Love House Learning Academy SC$297,717 Director $48,245 $55,248 2021
The Jack Kent Oral & Maxillofacial LA$297,029 President $1,500 $1,566 2024
Miami Beach Education Foundation Inc FL$296,822 Former President/ceo $2,164 $1,928 2024
College Bound AZ$296,700 Ceo $800 $710 2025
Niatx Foundation Inc WI$296,267 Executive Director $32,300 $31,988 2024
Altura Credit Union Foundation CA$296,086 Ceo $40,924 $34,500 2023
Lausanne Learning Inc TN$305,616 Headmaster $49,660 $49,499 2024
Consumer Action Network DC$305,824 Executive Director $51,577 $44,186 2023
The Nctu Foundation CA$305,834 Secretary $1,500 $1,228 2024
Afghan-american Community Organization CA$306,716 Executive Dir. $94,092 $77,045 2024
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $70,261 2024
Wisecamps WA$294,422 Executive Dir. $66,000 $56,033 2024
Newburyport Education Foundation Inc MA$307,426 Executive Director $61,606 $54,047 2023
Oregon Stem OR$307,980 Executive Director $120,640 $103,498 2025
Even Ground Inc NY$308,042 Executive Director $16,750 $14,353 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default29th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted26th

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 (Samantha Cocking) 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 444 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,375 is reasonable (approximately the 29th 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.