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PeerBasis
Compensation Comparability Determination

Friends Of Jack Foundation Inc

Executive Director / CEO

EIN 834424674
MA · NTEE E86
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter Cohenno, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Peter Cohenno — 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

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,434 total compensation of comparable organizations → $109,906 $100,000
$25,22310th
$34,39225th
$42,844Median
$63,43175th
$72,84790th
$100,000This org · 94th
p10$25,223
p25$34,392
p50$42,844
p75$63,431
p90$72,847
$100,000

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 MA 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
Chris Hope Foundation TN$130,187 President $5,500 $6,434 2024
A Room To Heal NY$149,622 Executive Director $42,606 $42,844 2024
Random Acts Of Flowers TN$127,488 Executive Director $28,558 $34,392 2023
Branch Brooks Childrens Foundation NY$152,865 President $38,424 $38,638 2024
Beyond Pink Spokane Inc WA$123,107 Executive Di $65,533 $65,292 2024
Healing Buddies Inc CO$156,022 Executive Di $47,260 $50,429 2024
American Patriotic Services Inc FL$118,718 Managing Director $33,735 $35,267 2024
Magical Moments Foundation Inc OH$160,392 Exec Dir/treasurer $22,500 $26,520 2024
Andrews Air Force Base Fisher House Inc MD$116,703 Director $75,495 $84,179 2022
Lending Hearts PA$167,473 President $99,037 $109,906 2024
Camelot Center OH$170,877 Program Director $44,775 $52,774 2024
Legacy Home And Respite Care Foundation Inc WI$105,680 Executive Director $26,323 $31,497 2023
Panhandle Breast Health TX$105,376 Executive Di $57,792 $64,332 2024
Hitting Cancer Below The Belt Inc VA$175,965 Executive Director $45,000 $49,780 2023
The Danielle House Inc NY$192,634 Executive Di $36,725 $38,021 2023
The Jared Box Project PA$200,982 Executive Di $20,975 $23,277 2024
Camp Millennium OR$207,339 Camp Director $61,379 $63,431 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default94th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted94th

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 (Peter Cohenno) 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 17 similarly situated organizations (Same NTEE sector (E86), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 94th 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.