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PeerBasis
Compensation Comparability Determination

Love Never Fails International Inc

Executive Director / CEO

EIN 452936992
NJ · NTEE Q33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Johnathan Kraus, Executive Director / CEO ($44,615) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Johnathan Kraus — reported title “FOUNDER & EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$440 total compensation of comparable organizations → $184,861 $44,615
$10,15610th
$21,17425th
$40,772Median
$63,28475th
$95,59090th
$44,615This org · 55th
p10$10,156
p25$21,174
p50$40,772
p75$63,284
p90$95,590
$44,615

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 NJ 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
Aidak MD$181,092 Board Member $2,678 $2,724 2024
African Outreach Ministries IL$180,019 Director $22,680 $24,256 2024
Head First Development UT$179,547 Exec. Vp, Op $86,278 $98,902 2023
Breaking The Chain NJ$184,311 President & Ceo $29,621 $29,621 2023
Compassion Connection CA$185,155 Ceo/president $79,500 $74,682 2024
Friends Of Sharing The Dream In Guatemala SD$177,689 Executive Director $43,100 $51,747 2024
Womens And Children's Advocacy Cent OR$185,789 Executive Di $52,699 $51,868 2025
Canopy International Inc TX$186,073 President And Director $121,764 $132,507 2024
Haiti H2o PA$189,785 Executive Director $25,000 $27,122 2024
Romanian Children's Relief Inc FL$191,256 Executive Director $24,800 $25,345 2024
Ten Thousand Villages-richmond Va Inc VA$191,403 Exec Dir Store Mgr $53,000 $55,671 2024
Engineers Without Borders- International CO$192,242 Executive Director $60,000 $64,438 2023
Raising Hope Inc PA$171,014 President $21,140 $22,934 2024
To Cry For Grace Inc TN$193,465 President $4,800 $5,651 2023
Haiti Medical Mission Of Wisconsin Inc WI$194,257 Executive Director $49,453 $57,846 2023
Rural Gospel & Medical Missions Of KS$195,082 President $54,800 $64,406 2024
Go Inc OR$195,842 Director Of Operations $23,367 $23,607 2024
Faith Revealed ND$196,152 Director $30,000 $35,815 2024
Vamos Adelante Foundation IL$196,271 President $97,494 $104,272 2024
Partners For Cancer Care And MD$166,465 Executive Director $61,500 $64,398 2023
Heart Of Christ-corazon De Cristo Inc AL$165,779 President $11,300 $13,281 2024
Christian Dominican Medical Mission TX$165,638 Intern Director $5,616 $6,112 2024
Children In The Son Inc NC$198,676 Board Member And Director $39,319 $44,198 2024
Children Up IL$163,314 Executive Director $46,388 $48,334 2025
The Small-scale Sustainable Infra- MA$163,039 Treasurer $24,750 $24,910 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default55th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Johnathan Kraus) 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 131 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,615 is reasonable (approximately the 55th 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.