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

Phillip's Love Bears Inc

Executive Director / CEO

EIN 474439474
NC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip A Fusco Sr, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Phillip A Fusco Sr — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $207,920 $50,000
$15,04110th
$30,43825th
$51,996Median
$78,62275th
$101,90390th
$50,000This org · 48th
p10$15,041
p25$30,438
p50$51,996
p75$78,622
p90$101,903
$50,000

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 NC 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
Kompass Ministries PA$321,663 Administrator $75,000 $72,385 2024
Dream Center Springfield Inc Nfp IL$322,970 Executive Director $15,385 $15,070 2023
Lightshine International Ministries PA$323,275 Vice Chair $26,236 $26,069 2023
Cornerstone Marriage And Family Life Ministries TX$319,894 President $128,496 $124,398 2024
Steeple To People Ministries Inc PA$323,922 Youth Center $25,934 $25,030 2024
Marty Goetz Ministries Inc TN$318,605 President $114,472 $116,452 2024
Laughter For All Inc CA$325,275 Executive Dir. $32,841 $28,256 2023
Eleos Ministries Inc MO$318,154 Founder & Secretary $66,100 $67,756 2024
Ldi Foundation Inc GA$317,419 President & Ceo $24,200 $22,942 2025
Fischer Ministries Inc OK$326,545 Executive Director $133,800 $142,589 2024
Life Balance Institute CA$326,590 President $41,589 $34,756 2024
Dannie Hood Ministries Inc CO$326,632 President $52,883 $49,076 2024
Indian Ministries Of North America TN$316,897 President $44,800 $45,575 2024
Right Response Ministries TX$316,802 Treasurer $60,410 $60,210 2023
Wheat Mission In Atlanta Inc GA$327,186 President $42,000 $42,078 2023
Niswa Association Inc CA$328,005 Ceo $40,000 $33,428 2024
Inspearnations Inc AZ$313,818 Co-founder $42,167 $39,247 2024
Faith For Today Inc CA$313,736 Vice President $32,449 $27,118 2024
Heart Of The Outdoors OH$330,288 President $72,000 $75,984 2023
Little Sprouts Ministries Corp IN$313,129 Executive Director $40,133 $42,169 2023
Synchronicity Foundation Inc VA$332,071 President $10,058 $9,399 2024
Excelling Leaders MI$311,136 President $69,000 $68,927 2024
Seek & Find Ministries IL$310,410 President $63,086 $61,797 2023
Fam International Inc AL$310,189 President $13,567 $14,185 2024
Red Letter Christians PA$333,732 Board Member $38,451 $38,207 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default48th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted45th

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 (Phillip A Fusco Sr) 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 288 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 48th 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.