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PeerBasis
Compensation Comparability Determination

Jjs Legacy

Executive Director / CEO

EIN 273546375
CA · NTEE E65
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Lori Malkin, Executive Director / CEO ($86,751) against every comparable organization that fit the selection criteria — 1216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lori Malkin — reported title “ED/Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,216 organizations qualified on sector, size, and geography 1,216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$97 total compensation of comparable organizations → $3,682,576 $86,751
$16,20810th
$39,59125th
$66,896Median
$97,93475th
$147,28890th
$86,751This org · 66th
p10$16,208
p25$39,591
p50$66,896
p75$97,934
p90$147,288
$86,751

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 CA 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
Women For Healthy Rural Living ME$391,371 Executive Dir. $37,440 $42,171 2024
Radiant Hope PA$391,173 Executive Director $59,500 $66,744 2024
Jgs Administrative Services Inc MA$391,528 President $234,596 $237,131 2024
Abstinence Coalition ME$391,684 Exective Director $87,000 $97,993 2024
Elkin Emergency Rescue Squad Inc NC$390,644 Chief/treasurer $9,175 $10,389 2025
Hope Pregnancy Support Center TN$391,974 Executive Di $56,500 $66,804 2024
Onegoodturn Inc TX$390,533 President & Executive Dire $80,000 $90,016 2024
Positive Family Partners Inc FL$392,326 Ceo $18,000 $19,583 2023
Belle Plaine Area Ambulance Inc IA$392,559 Director $1,184 $1,458 2024
Friends Of New York City Nurse Family NY$389,558 Executive Director $90,000 $91,480 2024
Anna Rescue Unit Inc OH$389,526 15352 Co Rd 25a Anna Oh 45302 $51,354 $65,572 2022
Veterans2veterans Group NH$389,519 President $3,383 $3,618 2023
Tree Of Life A Crisis Pregnancy Center CA$393,081 Executive Director $51,843 $50,356 2024
Building The Next Generation Of Academic Physicians NY$393,195 President $30,000 $30,493 2024
St Luke Community Healthcare Foundation MT$393,565 Director/hospital Ceo $23,323 $29,115 2023
Hospital Executive Council Inc NY$393,588 Executive Director $125,492 $131,323 2023
People's Health And Wellness Clinic VT$393,786 Executive Di $74,395 $86,717 2023
Peggy Lillis Foundation NY$393,876 Executive Director $110,000 $111,809 2024
Athens Area Diaper Bank Inc GA$388,623 Executive Dir. $26,564 $30,045 2024
Commission For The Accreditation Of PA$394,041 Executive Director $60,000 $67,305 2024
Minority Health Consortium VA$388,510 Exec Director $82,994 $92,802 2023
Vermont Assembly Of Home Health And VT$394,213 Executive Dir. $173,716 $196,679 2024
Coatesville Center For Community PA$387,945 Executive Director $69,284 $77,718 2024
Children's Health Ventures Inc NJ$394,773 President/ceo $166,518 $167,236 2024
The Women's Clinic Of Columbus OH$387,749 Executive Director $100,275 $119,466 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default66th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted49th

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 (Lori Malkin) 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 13, 2026, comparing compensation against 1216 similarly situated organizations (Same NTEE major group (E), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,751 is reasonable (approximately the 66th 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 13, 2026.