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PeerBasis
Compensation Comparability Determination

Power Of Perception Inc

Executive Director / CEO

EIN 862587368
WI · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dennis K Beale Jr, Executive Director / CEO ($106,338) against every comparable organization that fit the selection criteria — 499 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dennis K Beale Jr — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

499 organizations qualified on sector, size, and geography 499 within the band form the benchmarked peer set.

Distribution of comparable compensation

$169 total compensation of comparable organizations → $194,107 $106,338
$14,58210th
$33,46825th
$56,962Median
$76,23275th
$91,21290th
$106,338This org · 95th
p10$14,582
p25$33,468
p50$56,962
p75$76,232
p90$91,212
$106,338

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 WI 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
Delaware Youth Soccer Association DE$357,744 Executive Di $8,629 $7,858 2024
Savannah Youth Development Foundation GA$357,762 Executive Dir. $62,099 $59,787 2023
Mission Be Inc NY$357,538 Ceo $124,920 $104,985 2024
Prevention And Treatment Center NC$358,386 Executive Di $50,038 $48,086 2024
Prevention Education Programs Inc AR$358,394 Executive Director $63,090 $67,904 2023
American Debate League Inc NY$358,602 Executive Director $95,055 $79,886 2024
Beyond The Game OH$358,714 President $25,000 $25,354 2023
Gaithersburg Beloved Community Init MD$359,397 Executive Director $100,000 $84,709 2025
Girls Light Our Way Glow Nfp IL$359,756 Director $83,350 $76,211 2024
Compass Path Inc MA$359,759 Director/executive Director $76,844 $64,223 2024
Lantern Network TN$354,937 Executive Director $78,000 $76,253 2024
Youth Speak Out International Inc FL$360,637 Executive Director $100,547 $90,444 2023
Truly Reviving Our Youth CA$353,693 Director & President (Cvo) $95,212 $78,723 2023
12th Rock Ministries Inc NY$353,432 President $54,640 $47,277 2023
Black Child Development Institute - Atlanta Inc GA$362,176 President $42,000 $39,276 2024
The Compass AK$362,975 Executive Dir. $78,000 $69,355 2024
Iconoclast Artists TX$363,414 Executive Director $60,000 $57,469 2023
Cliff Avril Family Foundation Inc NY$351,214 Secretary $88,003 $73,959 2024
C You In The Major Leagues Inc KS$350,760 Executive Director $27,646 $28,598 2023
Life Enhancement And Achievement Program MS$350,404 Executive Director $71,323 $73,880 2024
Athletic Club Miami Inc FL$349,620 President $124,267 $111,780 2023
Convivir Colorado CO$349,346 Ceo & Founder $92,459 $82,455 2024
Taproot Inc IA$366,495 Director $92,500 $94,197 2024
Backlight Productions TN$348,625 Executive Director $51,120 $49,975 2024
Girls In The Know MO$348,541 Executive Driector $85,633 $84,354 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default95th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 (Dennis K Beale Jr) 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 499 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,338 is reasonable (approximately the 95th 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.