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

Boost A Foster Family Inc

Executive Director / CEO

EIN 813403400
AZ · NTEE P58
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenny Cook, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$774 total compensation of comparable organizations → $126,659 $24,000
$10,16710th
$31,21025th
$46,128Median
$63,36375th
$78,40990th
$24,000This org · 24th
p10$10,167
p25$31,210
p50$46,128
p75$63,363
p90$78,409
$24,000

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 AZ 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
Hope's Front Door IL$314,179 Executive Director $78,000 $79,735 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $40,819 2024
Childrens Literacy Network MI$310,189 Executive Director $71,237 $74,261 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $46,128 2025
Christmas Project Inc NY$323,236 Treasurer $7,000 $6,224 2025
Restore Humanity Inc AR$331,449 Chairman $71,000 $80,603 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $76,227 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $63,363 2024
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $53,719 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $9,393 2025
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $60,299 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $39,370 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $17,889 2023
Wright-hennepin Electric Trust MN$268,605 Chair $775 $774 2024
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $46,062 2025
My Joyful Heart IL$266,757 Executive Director $33,000 $33,734 2023
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $76,782 2024
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $35,579 2024
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $23,175 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $47,094 2024
Pay It Forward Outreach Corp FL$235,922 President $10,920 $10,361 2024
Sweet Sleep Inc TN$392,407 President $115,885 $126,659 2023
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $46,853 2023
A Bridge For Kids CA$401,083 Ceo $66,176 $57,712 2024
Toy Shop Of Duncan Inc OK$226,006 Executive Director $52,500 $58,386 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted24th

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 (Jenny Cook) 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 29 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 24th 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.