Compensation Comparability

This analysis benchmarks the total compensation of Angela Copenhaver, Executive Director / CEO ($77,100) against every comparable organization that fit the selection criteria — 280 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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 NE cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

Organization	State	Total revenue	Total comp	Source
Kids Club Inc	MD	$186,674	$68,997	990
Community School Collaborative	MT	$186,637	$56,850	990
San Francisco Early Care Educators Resource Program	CA	$185,692	$83,510	990
Latino Community Services	NC	$185,514	$69,615	990
The Ohio Educational Outreach Found	OH	$189,289	$492	990
Youthful Impact	CT	$189,735	$20,543	990
Northeast Ohio Worker Center	OH	$189,940	$55,385	990
Olde English Consortium	SC	$189,943	$99,362	990
The Center For Learning Inc	PA	$183,868	$26,286	990
Ephrata Area Education Foundation	PA	$183,502	$54,733	990
Artplace Mississippi Inc	MS	$182,388	$40,353	990
Hc Drugfree Inc	MD	$191,679	$110,764	990
Best Resource Center Inc	NY	$192,042	$24,091	990
Peace & Friendship Society Of Central Florida Inc	FL	$192,244	$65,440	990
Educational Support Organization	MS	$192,594	$5,597	990
Amplify Horse Racing	KY	$192,754	$73,419	990
Discovery Therapies Inc	SC	$193,827	$30,428	990
Chester Street Foundation	TX	$193,987	$60,600	990
Oregon Medical Education	OR	$179,264	$85,731	990
Discovery Leadership	WA	$178,998	$39,956	990
Sunset Spark Inc	NY	$195,116	$43,248	990
Braination Foundation	TX	$195,476	$14,062	990
Black Educational Achievement Movement	OR	$195,661	$72,601	990
Style Her Empowered Inc	ID	$177,248	$48,811	990
Glenhagen Farm Retreat	IL	$196,629	$2,494	990

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 NE 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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	85^th
Total compensation (D + F), as reported (no adjustments)	80^th
Reportable pay only (column D), adjusted	85^th
All sources (D + E + F), adjusted	80^th

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

The compensation of the Executive Director / CEO (Angela Copenhaver) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 280 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $77,100 is reasonable (approximately the 85^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].