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PeerBasis
Compensation Comparability Determination

Lowell Sun Charities Inc

Executive Director / CEO

EIN 046004936
MA · NTEE T70Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kevin Coughlin, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$22 total compensation of comparable organizations → $184,383 $36,000
$15,78710th
$37,52325th
$55,041Median
$70,53175th
$90,58890th
$36,000This org · 24th
p10$15,787
p25$37,523
p50$55,041
p75$70,531
p90$90,588
$36,000

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 MA 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
Geneva Center Of Concern Inc NY$255,517 Executive Director $59,475 $61,389 2024
Healing Hearts Connection MN$255,664 Executive Di $57,048 $66,291 2023
United Way Of Virginia's Eastern VA$255,802 Executive Di $37,584 $41,451 2024
United Way Services Of Northern OH$256,029 Executive Di $27,951 $33,817 2024
The Business Council Inc WI$256,993 Director $154,562 $184,383 2024
United Way Of Hastings MN$254,009 Executive Director $49,180 $55,509 2024
United Way Of Windham County Inc VT$253,430 Executive Dir. $75,281 $84,321 2025
United Way Of Johnson County Inc TX$257,893 Exec Dir $42,308 $49,770 2023
Griffin Spalding County United Way GA$258,287 Executive Di $34,179 $40,416 2023
Lewis & Clark Foundation MT$259,068 Executive Director $61,500 $75,724 2024
Donum Dei TX$251,920 Exec Dir & T $34,603 $39,539 2024
United Way Of Effingham Cnty Inc IL$261,026 Cpo $40,389 $44,187 2025
United Way Of Spencer IA$261,135 Secretary $10,000 $12,185 2025
Lake Park Friends Ltd WI$261,249 Administrator $20,607 $25,309 2023
Kishwaukee United Way IL$249,389 Frmr Exec Dir $70,300 $76,911 2025
United Way Of Stanly County Inc NC$261,904 Former Executive Director $61,000 $71,996 2024
Demopolis City Schools Foundation AL$263,711 Executive Di $28,966 $34,824 2025
United Way Of Whitewater Valley Inc IN$247,353 President $73,146 $88,110 2024
United Way Of Southington Inc CT$247,202 Executive Director $40,000 $44,105 2023
The Community Chest Of Englewood NJ$246,442 Executive Director $76,300 $77,816 2024
Dubois Area United Way PA$241,634 Executive Director $41,200 $48,317 2023
Community Parent Center NY$241,240 Director $67,500 $67,876 2025
Schostak Family Support Foundation MI$240,909 Secretary $26,189 $30,877 2024
Children Of Deaf Adults CA$275,428 Vice-president $5,400 $5,484 2023
Grateful Giving Foundation IA$233,604 President And Ceo $18,182 $22,740 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default24th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted19th

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 (Kevin Coughlin) 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 117 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 24th 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.