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PeerBasis
Compensation Comparability Determination

Elevate West Alabama

Executive Director / CEO

EIN 921137844
AL · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mario Cooper, Executive Director / CEO ($76,249) against every comparable organization that fit the selection criteria — 337 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mario Cooper — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

337 organizations qualified on sector, size, and geography 337 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $218,218 $76,249
$10,68610th
$22,77625th
$47,474Median
$69,06375th
$91,42490th
$76,249This org · 82nd
p10$10,686
p25$22,776
p50$47,474
p75$69,063
p90$91,424
$76,249

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 AL 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
Create Inc TN$218,914 President $33,000 $32,958 2024
Lighthouse Academies Inc FL$218,951 Ceo $145,913 $130,238 2024
Futuro Inc TN$219,010 Executive Officer $70,000 $69,910 2024
Teachers As Scholars Inc MA$218,356 Director $75,800 $63,050 2025
Hodos Institute WA$219,466 President, Board Member $96,500 $84,513 2023
National Bible Bowl FL$218,089 Executive Director $21,538 $19,792 2023
Learning Environments Action Research TX$219,583 Executive Director (Thru 10/31/24) $54,319 $51,626 2024
Camp Sweet Life Adventures Inc MN$219,685 Exec Director/key Ee $36,750 $35,522 2023
Excel By 5 Inc MS$217,610 Executive Di $97,911 $106,670 2023
Africa Classroom Connection MN$217,595 Secretary/executive Director $40,517 $38,039 2024
Miami Dade Urban Debate League FL$217,220 Program Directo $45,000 $40,166 2024
Central Jersey Rider Training Inc NJ$220,807 Executive Director $47,600 $41,573 2023
Economics Arkansas Foundation AR$220,831 Executive Director $17,065 $18,226 2024
Bayan MI$216,687 President $18,000 $17,652 2024
Doc Smith Legacy Foundation CA$216,583 Board Director/executive Director $55,247 $46,666 2023
Community Campus VT$221,131 Director $59,510 $56,911 2024
New Day Ministries Inc KY$221,206 Executive Director $82,167 $86,352 2023
The Thinking Project Institute CO$221,314 President $102,588 $96,225 2023
Steaming Ahead For Success Inc NM$222,048 Ceo $60,000 $63,126 2023
National Voices For Equality Education And Enlightenment Inc FL$222,277 Executive Director $49,510 $45,497 2023
Stem Leadership Center Inc CT$222,300 Director $37,688 $33,574 2024
Vision Tutoring Educational Foundation Inc GA$222,378 Executive Director $64,418 $63,358 2023
Democrashe CA$214,948 Executive Director $70,000 $57,431 2024
Project Rock South Inc FL$214,815 Program Director $46,416 $41,430 2024
Your Own Greatness Affirmed Inc CA$223,129 Executive Director $70,500 $57,841 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default82nd
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted77th

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 (Mario Cooper) 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 337 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,249 is reasonable (approximately the 82nd 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.