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PeerBasis
Compensation Comparability Determination

Willing Partners Inc

Executive Director / CEO

EIN 850487043
VA · NTEE P29
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Koselak, Executive Director / CEO ($30,808) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Koselak — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,403 total compensation of comparable organizations → $90,352 $30,808
$20,99610th
$30,78225th
$44,285Median
$56,92075th
$78,55090th
$30,808This org · 26th
p10$20,996
p25$30,782
p50$44,285
p75$56,920
p90$78,550
$30,808

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 VA 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
Desert Best Friends Closet CA$363,160 Executive Director $73,000 $61,778 2025
Wellston Center MO$363,600 Director $33,871 $36,089 2024
New2you A Green Store VA$364,171 President $30,678 $29,798 2024
Worn Again Too Inc IL$365,304 Executive Director $52,901 $52,318 2024
The Master's Touch Of Sneads Ferry Ii Inc NC$358,528 Manager $36,546 $39,109 2023
Garner Area Ministries Inc NC$352,118 Director $20,612 $21,425 2024
Youth Ability Inc CA$352,030 Program Directo $63,718 $55,349 2024
Matthew 25 Thrift Shop PA$351,273 Store Managertreasurerboard $30,981 $31,998 2023
St Edwards Conference Of St Vincent ID$350,321 President $35,360 $37,841 2024
Treasures In Heaven WA$344,571 President $75,000 $69,544 2023
Duxbury Thrift And Consignment Shop Inc MA$342,898 Former Director $27,846 $25,172 2024
Greenlife United Inc PA$383,339 President & $20,763 $20,829 2024
Holding Hands Resale Shop MS$340,782 Executive Di $38,271 $44,145 2023
Manna For Life Ministries Inc WI$392,153 Chairman $7,046 $7,403 2024
The Fringe Thrift Closet OH$328,067 President $37,500 $39,955 2024
Lucky Dog Thrift Store ID$396,778 Executive Dir. $49,708 $53,195 2024
Et Cetera Shop Nfp IL$398,741 Executive Director $51,488 $52,425 2023
Northland Ministerial Association TN$400,597 President $55,600 $58,792 2024
Second Chances Thrift Inc OK$400,699 Director $62,250 $68,955 2024
Troost Thrift Store Inc MO$402,310 President $12,490 $13,308 2024
Twice Blessed Inc VT$321,863 Secretary $25,803 $26,127 2024
Welcome Home Inc MA$320,776 Executive Di $25,000 $23,267 2023
Ruths House Inc MA$404,034 Executive Dir. $48,385 $43,739 2024
Pray 1 Inc FL$319,897 Vice President $39,300 $38,237 2023
Church Street Ministries Inc OH$317,165 Executive Director $48,000 $52,654 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default26th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted26th

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 Koselak) 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 58 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,808 is reasonable (approximately the 26th 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.