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PeerBasis
Compensation Comparability Determination

1up Coaching

Executive Director / CEO

EIN 853799846
PA · NTEE J22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of George Brackin, Executive Director / CEO ($115,000) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$113 total compensation of comparable organizations → $116,667 $115,000
$3,82610th
$6,01125th
$17,586Median
$50,41875th
$72,16490th
$115,000This org · 99th
p10$3,826
p25$6,011
p50$17,586
p75$50,418
p90$72,164
$115,000

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 PA 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
Zee Computer & Information Center Inc MI$125,740 Ceo $31,200 $31,461 2025
Liberty Link Foundation 360 Non- FL$124,128 President $34,000 $32,029 2024
Morgenstern Workshop IN$123,852 Driver $33,400 $35,320 2024
Compassion Coffee Llc MN$123,631 President $17,572 $17,411 2024
Rhode Island Brewers Guild RI$126,673 Executive Director $75,160 $72,269 2024
Edmondson Community Organization Inc MD$127,500 Executive Director $66,346 $62,199 2024
Center For Advocacy Research & CT$122,357 Secty, Treasurer, Vp, Ed $96,000 $90,260 2024
County Plumbers Inc NY$122,200 President $93,270 $84,515 2024
Cr Works Inc IN$122,171 Director $28,800 $31,355 2023
Ohio Workforce Association OH$127,947 Executive Director $90,000 $93,124 2025
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $5,929 2024
Utah Association Of Nurse Anesthetists WY$121,399 Executive Dir. $6,000 $6,443 2024
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $9,061 2024
Asbestos Workers Local No 42 Apprenticeship Training & Education Fund NJ$118,480 Union Trustee $7,800 $7,189 2023
Philadelphia Area Jobs With Justice PA$118,137 Treasurer $20,809 $20,809 2024
United Union Of Roofers MA$132,418 President As Of 11/2024 $125 $113 2024
North Castle Police Benevolent Assoc Inc NY$117,223 President $4,800 $5,034 2021
Union Electrical Workers Inc DE$134,122 Director $104,863 $106,003 2023
Fair Trade Store-souderton PA$114,647 Store Manage $29,400 $30,268 2023
Institute For Sustainable Diversity WA$114,556 President $20,000 $17,956 2024
Employees Association Of CA$135,902 President $6,500 $5,628 2024
Massachusetts Afl-cio Building MA$113,996 President $79,037 $71,221 2024
United Union Of Roofers Local 106 Jatc IN$113,717 Steward/trustee $13,667 $14,880 2023
The Public Sector Consortium Inc MA$136,523 President $27,365 $24,659 2024
Nyc Hospitality Alliance Impact NY$137,118 President $5,568 $5,194 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default99th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted80th

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 (George Brackin) 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 102 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,000 is reasonable (approximately the 99th 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.