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PeerBasis
Compensation Comparability Determination

Coos Elderly Services Inc

Executive Director / CEO

EIN 931318366
OR · NTEE P50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erlette Upshaw, Executive Director / CEO ($51,532) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,541 total compensation of comparable organizations → $145,701 $51,532
$16,12010th
$33,60125th
$56,821Median
$73,13075th
$87,22990th
$51,532This org · 42nd
p10$16,120
p25$33,601
p50$56,821
p75$73,130
p90$87,229
$51,532

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 OR 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
Community Grief Center CO$275,781 Executive Director $46,500 $46,636 2024
Global Mother Divine Org Usa IA$274,823 President $60,000 $68,714 2024
Saving Our Seniors Inc FL$280,581 President $49,181 $48,324 2024
Wiregrass 2-1-1 AL$273,001 Executive Director $57,979 $65,514 2024
Neighbors Who Care Inc AZ$272,387 Executive Director $84,299 $84,796 2024
Southern Minnesota Womens Center MN$282,337 Ex. Director $33,010 $35,123 2023
Haydens House Of Healing Inc NJ$285,958 Ceo $72,000 $67,237 2024
Desert Waters Correctional Outreach CO$263,171 Executive Di $39,087 $40,359 2023
Woman To Woman Mentoring Inc MD$262,597 Executive Di $73,519 $74,014 2023
The National Advocacy Center Of The MD$292,016 Executive Direc $61,631 $62,046 2023
Donor Sibling Registry CO$261,555 Exceutive Director $145,277 $145,701 2024
Purposeful Living Inc IN$260,306 President $81,500 $89,894 2024
Bless Your Heart Nonprofit Corporation LA$294,687 Project Manager $20,000 $23,034 2024
Steps To Tomorrow CA$294,840 Exec Director $67,700 $59,568 2025
Wabanaki Womens Coalition Inc ME$296,796 Executive Director $83,419 $87,368 2024
Transition 123 Inc MI$298,973 Executive Dir. $103,903 $115,485 2023
Inspiring You To Greatness Non Profit Corporation TX$254,670 President $8,800 $8,970 2025
River City Recovery Ministries MN$254,332 Vice Preside $54,660 $56,491 2024
Beautiful You By Profile MI$303,333 Executive Di $25,532 $27,563 2024
Safeart Inc VT$249,590 Co-director Programs $52,960 $57,401 2023
Net Resource Foundation TN$307,721 Executive Director $31,200 $34,302 2024
Mothers' Milk Bank Of Mississippi MS$308,834 Former Executive Director $47,653 $57,151 2023
Families Helping Families Region 7 LA$309,590 Executive Dir. $69,903 $82,886 2023
The Peace Center Inc PA$241,707 Executive Di $50,835 $53,023 2024
Divine Values School Inc FL$241,584 President $3,500 $3,541 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default42nd
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted40th

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 (Erlette Upshaw) 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 72 similarly situated organizations (Same NTEE sector (P50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,532 is reasonable (approximately the 42nd 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.