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PeerBasis
Compensation Comparability Determination

The Loveall Foundation For Children

Executive Director / CEO

EIN 680435070
CA · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Samoville, Executive Director / CEO ($13,002) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $165,123 $13,002
$18,49510th
$48,84525th
$75,000Median
$98,41275th
$123,69390th
$13,002This org · 9th
p10$18,495
p25$48,845
p50$75,000
p75$98,412
p90$123,693
$13,002

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
Persimmon Foundation CA$434,038 Assistant Treasurer $50,736 $49,280 2024
Genius Recovery Foundation Inc CA$431,136 Secretary $99,000 $96,160 2024
Golden Heart Fund CA$456,623 Executive Director $170,000 $165,123 2024
Crg Foundation Inc CA$463,386 Director $28,362 $27,548 2024
Foundation For Women CA$469,531 Board Trustee $18,006 $17,489 2024
Riverside County Physicians Memorial CA$400,463 Ceo $50,138 $48,700 2024
The Dragon Kim Foundation CA$399,009 Chair-founder $113,679 $110,418 2024
Merlin's Magic Wand Foundation CA$398,879 Foundation Manager $71,322 $69,276 2024
Cast Hope CA$387,121 Officer $82,500 $80,133 2024
Youth Business Alliance Inc CA$366,781 Executive Dir. $102,092 $99,163 2024
Gay For Good CA$348,240 Executive Director $88,535 $83,778 2025
Sojourn Chaplaincy Inc CA$541,471 Executive Director/ceo $111,013 $111,013 2023
The Dominguez Dream In Memory Of CA$317,313 Executive Director $71,000 $68,963 2024
Berkeley Public Library Foundation CA$562,291 Executive Dir. $132,205 $125,102 2025
The Blessing Center Inc CA$306,191 President $36,000 $34,967 2024
Gratitude Global CA$573,910 President And Ceo $70,000 $70,000 2023
Peace For The Persecuted CA$296,669 President $3,000 $3,000 2023
American Friends Of Shanti House Inc CA$576,358 Managing Director $80,000 $80,000 2023
The Reserve Connection CA$589,574 Executive Director $132,172 $128,380 2024
Spirit Level Foundation CA$612,200 Secretary $7,175 $6,969 2024
Carnegie Arts Center Foundation Turlock CA$615,150 Executive Dir. $52,043 $50,550 2024
Pablove Foundation Inc CA$616,732 Ceo $87,696 $87,696 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 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 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted9th

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 (Sandy Samoville) 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 22 similarly situated organizations (Same NTEE sector (T30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,002 is reasonable (approximately the 9th 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.