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PeerBasis
Compensation Comparability Determination

Loving Bottoms Diaper Bank

Executive Director / CEO

EIN 475163997
IL · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Ann Porter, Executive Director / CEO ($29,655) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lee Ann Porter — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,061 total compensation of comparable organizations → $129,541 $29,655
$17,77010th
$30,15025th
$45,890Median
$63,11675th
$85,11490th
$29,655This org · 23rd
p10$17,770
p25$30,150
p50$45,890
p75$63,116
p90$85,114
$29,655

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 IL 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
Greater Spartanburg Ministries Inc SC$289,922 Exec. Dir. $104,645 $107,859 2024
Reveal Resource Center TX$288,015 Executive Di $35,000 $33,699 2025
Progressive Maryland Inc MD$287,634 Executive Director $111,625 $106,151 2023
The Women Of My Hope Inc LA$287,046 Ceo $50,048 $56,056 2023
Elmington Elevates Inc TN$286,774 Executive Di $94,714 $98,362 2024
A Place For Grace Ministries Inc FL$284,078 Director $51,470 $47,771 2024
Michael R Walker Foundation PA$300,134 Executive Director $83,555 $84,755 2023
Alzheimer's Outreach Center GA$282,549 Agency Direc $24,716 $25,278 2023
Apron Inc KY$281,811 President $21,000 $22,949 2023
The Next Step Center Inc PA$302,072 Executive Di $57,440 $56,593 2024
Christian Community Action Inc LA$303,672 Executive Director $46,251 $49,020 2025
The Cause Foundation AZ$304,457 Staff Admini $47,280 $44,925 2024
Val Verde Border Humanitarian Coalition TX$276,259 Foundation Mgr. $63,807 $63,060 2024
Church Response SD$274,777 Pantry Manager $21,546 $24,187 2023
Orange Christian Services Inc TX$309,234 Executive Director $30,960 $30,598 2024
Life And Independence For Today PA$309,671 Executive Di $72,274 $71,208 2024
Grace United Community Ministries Inc MO$312,897 Executive Director $66,942 $72,119 2023
Life Choices Center Inc NY$315,309 Executive Dir. $59,032 $52,702 2024
Rockdale Emergency Relief Fund Inc GA$266,480 Director $40,000 $38,712 2025
Abrahams House WA$266,383 Director $83,000 $75,587 2023
Hebrew Free Loan Association Of Washington State WA$265,618 Executive Director $38,200 $33,790 2024
Paws & Think Inc IN$317,227 Executive Di $86,320 $89,936 2024
Family Promise Of The Lakeshore MI$317,418 Executive Director $48,925 $49,892 2024
Saint Francis Center Of The City Of Long CA$262,475 Executive Dir. $32,400 $28,458 2023
Acadiana Regional Coalition On LA$320,919 Ex Director $70,535 $76,735 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted19th

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 (Lee Ann Porter) 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 98 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,655 is reasonable (approximately the 23rd 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.