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PeerBasis
Compensation Comparability Determination

Justice For Orphans Inc

Executive Director / CEO

EIN 475472441
NY · NTEE P32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathi Sewak, Executive Director / CEO ($54,299) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathi Sewak — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,230 total compensation of comparable organizations → $149,231 $54,299
$21,58610th
$36,26425th
$55,597Median
$80,09875th
$103,19390th
$54,299This org · 44th
p10$21,586
p25$36,264
p50$55,597
p75$80,098
p90$103,193
$54,299

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 NY 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
Together We Can Foundation VA$284,690 Executive Di $79,777 $83,046 2025
Great Beginnings Early Childhood Center CO$278,871 Executive Director $41,000 $43,507 2024
United Connections Foster Family Agency CA$278,402 Director $20,857 $19,931 2024
Adoptions Unlimited Inc CA$270,479 Secretary $65,000 $62,114 2024
Heart Gallery Of Broward County FL$267,649 Executive Di $77,208 $82,638 2023
My Bag My Story TN$263,145 Executive Dir. $20,000 $23,952 2023
Perfection Children Services TX$319,163 Executive Director $57,200 $65,191 2023
Downey Side Inc NY$321,106 President $31,515 $30,703 2025
Restoration 225 Inc CA$257,466 Execdirector $65,692 $62,775 2024
Court Appointed Special Advocates Of Polk And Haralson Inc GA$324,195 Executive Director $55,000 $61,200 2024
Aging Up CA$253,007 Co-founder/comm $52,920 $52,064 2023
Annie C Courtney Foundation CT$326,404 Executive Director $55,000 $55,597 2025
4points Family Services TX$328,192 Director Of Operations $76,667 $84,870 2024
Northeast Foster Careinc PA$328,459 Executive Director $45,475 $51,668 2023
Advocates For Children Of Rural Nevada NV$248,681 Executive Dir. $67,531 $74,911 2024
Foster The Village Inc WI$336,100 Executive Director $41,063 $47,458 2024
All Our Kids Inc MA$237,442 Executive Dir. $55,000 $54,695 2024
Embrace Washington WA$342,430 Executive Director $80,842 $80,098 2024
Worthdays VA$347,082 President/executive Direct $53,374 $57,031 2024
Foster Parent Association Of Wa State WA$229,623 Executive Dir. $1,241 $1,230 2024
Little Lambs Ministry IL$353,511 President $73,650 $80,129 2024
Family Network Foundation Of North Texas TX$359,061 Executive Director $101,700 $112,581 2024
Fostering Hope Tn Inc TN$219,015 President $24,900 $28,965 2024
Foster Love Incorporation NE$218,126 Executive Director $17,512 $21,459 2023
Good Shepherd Children's Home TN$362,589 Assistant Treasurer/direct $6,000 $6,979 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default44th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Kathi Sewak) 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 41 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,299 is reasonable (approximately the 44th 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.