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PeerBasis
Compensation Comparability Determination

God's Outreach Madison County Food

Executive Director / CEO

EIN 050593895
KY · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lester A Lowery, Executive Director / CEO ($48,757) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Lester A Lowery — reported title “PRESIDENT &”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,546 total compensation of comparable organizations → $125,700 $48,757
$15,67010th
$27,40925th
$47,914Median
$64,23775th
$82,33490th
$48,757This org · 51st
p10$15,670
p25$27,409
p50$47,914
p75$64,237
p90$82,334
$48,757

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 KY 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
The Grateful Garment Project CA$488,990 Executive Director $69,750 $56,060 2023
805 Undocufund CA$487,066 Executive Director $19,091 $15,344 2023
Seeds Of Faith Inc NH$482,919 Executive Director $56,000 $46,748 2024
Family Promise Of Harrisburg PA$495,313 Executive Di $65,197 $58,780 2024
Compassion And Love Compasion Y Amor Community Development Corporation FL$496,087 President $24,000 $20,986 2023
Mustard Seed Furniture Bank Of Fort IN$496,220 Executive Di $81,131 $77,350 2024
Assisting The Community Together PA$496,264 Executive Di $42,120 $36,995 2025
Families For Families NJ$480,510 Exeecutive Director $50,000 $41,552 2023
Herrin House Of Hope IL$498,258 Executive Dir. $52,424 $46,595 2024
Kaitlyns Kloset Mn MN$478,302 Executive Director $7,394 $6,800 2023
Friends Of Down Syndrome TX$499,966 Interim Executive Director June-dec $29,400 $26,589 2024
Powder River Energy Corporationfoundation Inc WY$476,784 Executive Director $47,617 $46,098 2024
Family Promise Of Fulton GA$475,665 Executive Director $87,736 $79,755 2024
The Michael E Thornton Foundation TX$475,602 Vice President $77,000 $69,636 2024
Christian Information & Service Center TX$502,614 Executive Director $58,500 $52,905 2024
South Milwaukee Human Concerns Inc WI$502,658 Executive Director $73,290 $69,199 2024
The Hpa Hope Foundation TX$504,993 Vice President $40,174 $36,331 2024
Fenton Center Of Hope MI$470,277 Co-director $75,400 $70,360 2024
Light Of Hope Inc NY$508,197 Adviser $22,000 $18,504 2023
Lutheran Community Services Inc OH$510,967 Executive Dir. $29,630 $28,372 2024
Welcoming Home CA$465,368 Treasurer $22,501 $17,566 2024
Pdx Diaper Bank OR$464,235 Executive Director $44,280 $37,177 2024
Good Neighbor Emergency Assistance Inc IA$462,999 Executive Director $41,023 $40,609 2024
Literacy Volunteers Of Somerset County NJ$458,723 Executive Director $88,250 $69,399 2025
Key Peninsula Community Services WA$520,921 Executive Director $47,292 $38,279 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default51st
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted48th

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 (Lester A Lowery) 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 128 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,757 is reasonable (approximately the 51st 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.