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PeerBasis
Compensation Comparability Determination

Summit Adaptive Sports Inc

Executive Director / CEO

EIN 883377429
CT · NTEE P20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Cook, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 533 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

533 organizations qualified on sector, size, and geography 533 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $278,633 $35,000
$10,64110th
$24,31025th
$44,128Median
$68,21675th
$93,84590th
$35,000This org · 39th
p10$10,641
p25$24,310
p50$44,128
p75$68,216
p90$93,845
$35,000

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 CT 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
Santa Monica Bay Area Human Relations CA$166,141 Director $80,844 $76,424 2024
Foundation For Family And Community VA$166,147 Executive Dir. $41,500 $43,867 2024
Sustainable Silicon Valley CA$166,295 Executive Dir. $26,833 $25,366 2024
Northern California Dr Martin Luther King Jr Community Foundatio CA$164,851 Officer $99,220 $91,378 2025
Policy Works Inc FL$164,687 President $29,771 $31,522 2023
Hygieia Behavioral Health Foundation Inc CA$166,700 President And Ceo $120,000 $113,439 2024
Childrens Lantern Inc OH$166,793 Executive Director $42,956 $51,280 2023
Harvest Resources In Anne Arundel County Inc MD$166,850 Executive Director $47,300 $48,411 2024
Spring Community Partners Inc NY$167,015 Executive Dir. $40,700 $41,452 2023
Mission Minded Recovery Inc GA$167,036 Executive Director $63,635 $70,047 2024
Potters House Ministries Inc OH$167,060 Executive Director $65,167 $75,562 2024
Troy Dream Center Inc MO$167,207 Director Of The Troy Dream Center $45,000 $52,179 2024
Marianas Alliance Of Non-governmental MP$167,421 Executive Dir. $23,646 $24,272 2024
Bolivar County Literacy Council MS$163,511 Director $65,313 $79,635 2024
United Women Of Color AL$163,505 Executive Di $8,400 $10,228 2023
Nextstep Ministries CA$163,347 President/exec Director $27,524 $26,019 2024
Junior Charity League Of Concordinc NC$163,213 Executive Di $13,881 $16,166 2023
Hope Ministries Inc GA$168,269 Executive Director $34,075 $37,509 2024
Helping Hands Of Kilgore TX$162,622 Executive Dir. $33,000 $36,138 2024
La Dream Center Inc AL$168,693 Executive Director $24,000 $29,224 2023
Timothy's Ministry IL$162,217 Director $91,340 $98,307 2024
Black Child Development Institute Ohio OH$169,105 President $41,750 $49,839 2023
Danville Police Association IL$162,163 Secretary $288 $319 2023
Coptic Cross Ministries VA$169,965 Executive Minister $42,000 $44,395 2024
Flourish Ministries Inc CA$160,448 President $89,347 $86,957 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default39th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted36th

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 (Karen Cook) 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 533 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 39th 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.