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PeerBasis
Compensation Comparability Determination

Love Society

Executive Director / CEO

EIN 831178410
AZ · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer L Cooper, Executive Director / CEO ($32,132) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer L Cooper — 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

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$796 total compensation of comparable organizations → $114,496 $32,132
$11,52510th
$34,91025th
$42,024Median
$57,70875th
$80,96390th
$32,132This org · 22nd
p10$11,525
p25$34,910
p50$42,024
p75$57,708
p90$80,963
$32,132

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
Birthday Blessings MO$205,229 President $31,860 $35,088 2024
Toy Shop Of Duncan Inc OK$226,006 Executive Director $52,500 $60,110 2024
Christmas For Kids Inc TN$196,190 President $36,000 $39,347 2024
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $48,236 2023
Angelwish Inc NJ$188,965 Ceo $119,792 $114,496 2023
Pay It Forward Outreach Corp FL$235,922 President $10,920 $10,667 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $48,485 2024
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $36,630 2024
Food For Thought Toledo Inc OH$159,657 Executive Director $73,687 $83,550 2023
Christmas Commandos CO$158,334 Trustee $15,000 $14,956 2024
My Joyful Heart IL$266,757 Executive Director $33,000 $34,731 2023
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $47,423 2025
Wright-hennepin Electric Trust MN$268,605 Chair $775 $796 2024
Utah Police Civilian Association UT$153,038 President $37,250 $39,642 2024
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $9,670 2025
Repurposed Blooms AL$144,736 Program Director $32,543 $37,636 2023
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $55,306 2023
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $65,234 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $47,490 2025
Childrens Literacy Network MI$310,189 Executive Director $71,237 $76,455 2024
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $24,709 2023
Hope's Front Door IL$314,179 Executive Director $78,000 $82,090 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $42,024 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 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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 (Jennifer L Cooper) 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 23 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,132 is reasonable (approximately the 22nd 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.