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PeerBasis
Compensation Comparability Determination

Love Cradle Usa Inc

Executive Director / CEO

EIN 204475593
PA · NTEE P31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Yagilnicky, Executive Director / CEO ($62,278) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,364 total compensation of comparable organizations → $102,446 $62,278
$15,91410th
$22,84425th
$33,315Median
$67,08675th
$84,06390th
$62,278This org · 67th
p10$15,914
p25$22,844
p50$33,315
p75$67,086
p90$84,063
$62,278

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 PA 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
A Gift Of Hope Adoptions Inc MO$162,299 President $25,000 $26,552 2024
Adoption Solutions Of Maine ME$152,735 President $28,500 $29,463 2023
Miriams Heart NJ$168,240 President Treasurer $37,210 $33,315 2024
Open Arms Adoption Services Inc LA$149,934 Agency Director $59,964 $66,212 2024
Universal Aid For Children Inc FL$144,444 Executive Dir. $40,000 $37,681 2024
Village To Village International Inc IN$191,021 Executive Director $75,000 $79,311 2024
Caroline's Promise NC$126,765 Executive Director $24,000 $25,602 2023
For Life Ministries AL$194,332 Executive Director $13,560 $15,124 2023
Casa Of The Southern Tier Inc NY$201,184 Executive Director $69,571 $61,416 2025
Children Fed OH$117,986 Graphic Designer $90,000 $102,446 2022
Forever Families Through Adoption NY$204,283 Exec Directo $93,505 $87,231 2023
Adoption Information & Counseling Services Inc TX$208,360 5231 Woodlawn, Bellaire Tx 77401 $19,450 $20,086 2023
Catholic Charities Of Southern Nevada NV$208,733 Director $5,183 $5,364 2023
The Suwandi Foundation CA$212,420 Ceo And President $19,181 $17,100 2023
The Archibald Project Inc TX$223,412 Executive Dir. $65,806 $67,959 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted60th

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 (Stephen Yagilnicky) 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 15 similarly situated organizations (Same NTEE sector (P31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,278 is reasonable (approximately the 67th 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.