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PeerBasis
Compensation Comparability Determination

Cleveland Empowerment Foundation

Executive Director / CEO

EIN 843873463
MS · NTEE B60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carla Kirkland, Executive Director / CEO ($27,217) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carla Kirkland — reported title “DIRECTOR, CH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$942 total compensation of comparable organizations → $225,616 $27,217
$14,03610th
$32,96525th
$51,224Median
$73,42775th
$87,25090th
$27,217This org · 23rd
p10$14,036
p25$32,965
p50$51,224
p75$73,427
p90$87,250
$27,217

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 MS 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
American Institute Of Healthcare Compliance OH$332,828 Lpn, Bs, Cca, Cifha, Cha, Chcm, Chbs, Chco, Ohcc, Cmdp, Icdct-cm/pcs $54,223 $51,565 2023
Clifford Antone Foundation TX$329,181 Executive Director $68,500 $59,758 2024
Carley Cunniff-peter S Dixon Md CT$335,019 Executive Dir. $165,000 $134,920 2024
Starting Now Corporation FL$328,951 Director $72,664 $61,291 2023
The Institute Of Classical CA$336,507 Chapter Dire $101,823 $78,944 2023
Faith Community Nurse Network MN$336,612 Executive Di $3,333 $2,872 2024
Ct League Of Conservation Voters CT$327,117 President $64,739 $52,937 2024
California State Society For Opticians CA$326,005 Executive Officer $42,600 $32,081 2024
Association Of Computer Technology Educa ME$339,711 Executive Director $87,112 $78,320 2023
Mindful Birthing And Parenting CA$323,526 Vice President $28,550 $21,500 2024
Louise H Batz Patient Safety Foundation TX$341,013 Executive Director $52,500 $47,153 2023
Edwins Second Chance Life Skills Center OH$342,059 Pre., Secretary & Treasure $19,654 $18,154 2024
Virginia Head Start Associationinc VA$321,006 Executive Di $83,888 $70,638 2024
Happier Valley Comedy Inc MA$343,687 President $65,127 $51,040 2024
Pathway Financial Education MO$344,022 Executive Director $35,045 $33,327 2023
W House Inc TN$344,755 Executive Di $51,833 $47,516 2024
Ploughshare Institute For Sustainable TX$319,261 Vice President $21,750 $19,535 2023
Oncology Association Of Naturopathic Physicians AK$344,997 Executive Director $60,892 $50,770 2024
2nd Chance Ms MS$345,669 Program Director $55,000 $53,422 2024
Nowmattersnow Org WA$316,324 President, Treasurer, & Ceo $155,600 $121,493 2024
Plaza Comunitaria Sinaloa CA$348,476 Chief Executive Officer $69,807 $54,122 2023
Leadership Education Mission Alliance Lema Inst MI$315,656 President $70,000 $63,012 2024
Literacy Volunteers Of Greater Waterbury CT$314,920 Executive Director $90,569 $76,246 2023
Knox Regional Development Alliance KY$349,328 President/ce $150,000 $144,696 2023
Progress For Good Inc NY$314,802 Founder $31,333 $25,422 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default23rd
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Carla Kirkland) 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 151 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,217 is reasonable (approximately the 23rd 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.