Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Christmas Cheer All Year Program

Executive Director / CEO

EIN 450610942
CA · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rick Lozano, Executive Director / CEO ($54,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Rick Lozano — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$887 total compensation of comparable organizations → $127,520 $54,000
$11,32510th
$36,51125th
$49,811Median
$71,77675th
$89,73590th
$54,000This org · 62nd
p10$11,325
p25$36,511
p50$49,811
p75$71,776
p90$89,735
$54,000

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 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
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $40,797 2024
Pay It Forward Outreach Corp FL$235,922 President $10,920 $11,880 2024
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $53,723 2023
My Joyful Heart IL$266,757 Executive Director $33,000 $38,681 2023
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $52,817 2025
Wright-hennepin Electric Trust MN$268,605 Chair $775 $887 2024
Toy Shop Of Duncan Inc OK$226,006 Executive Director $52,500 $66,948 2024
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $10,770 2025
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $61,597 2023
Love Society AZ$212,063 Director $32,132 $35,787 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $72,654 2024
Birthday Blessings MO$205,229 President $31,860 $39,079 2024
Christmas For Kids Inc TN$196,190 President $36,000 $43,823 2024
Angelwish Inc NJ$188,965 Ceo $119,792 $127,520 2023
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $52,892 2025
Childrens Literacy Network MI$310,189 Executive Director $71,237 $85,152 2024
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $27,520 2023
Hope's Front Door IL$314,179 Executive Director $78,000 $91,428 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $46,805 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $7,137 2025
Restore Humanity Inc AR$331,449 Chairman $71,000 $92,423 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $87,406 2024
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $69,142 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $45,144 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $20,513 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted62nd

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 (Rick Lozano) 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 26 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,000 is reasonable (approximately the 62nd 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.