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PeerBasis
Compensation Comparability Determination

Kings View Foundation

Executive Director / CEO

EIN 010946385
CA · NTEE F80
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amanda Nugent Divine, Executive Director / CEO ($5,943) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Amanda Nugent Divine — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,144 total compensation of comparable organizations → $111,354 $5,943
$21,39910th
$51,55025th
$77,154Median
$86,58575th
$96,51790th
$5,943This org · 0th
p10$21,399
p25$51,550
p50$77,154
p75$86,585
p90$96,517
$5,943

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
Anchor International CO$173,676 Executive Director $49,400 $53,283 2024
The Center For Reintegration NY$166,063 Executive Director $12,560 $13,144 2023
Phoenix Rising Therapy Center NV$189,488 President $25,646 $28,916 2024
Smiles For Jake MN$161,163 Executive Di $83,861 $93,210 2024
The Mental Health Association NC$198,016 Executive Di $87,185 $98,721 2025
Mental Health Association In Michigan MI$148,275 President/ceo $95,910 $111,354 2024
Advocacy Choices And Empowerment Inc OH$207,630 Executive Director $64,760 $77,154 2024
Black Mental Health Village TN$209,294 Executive Dir. $13,462 $16,387 2023
The Chas Foundation VA$141,748 Executive Di $45,867 $49,816 2024
Nami Lorain County OH$212,543 Executive Director $64,346 $76,661 2024
The Cromwell Center For Disabilities ME$130,735 Executive Director $81,095 $88,988 2025
Building Recovery Integrity Dedication GA$223,417 Exec. Dir./ceo $52,885 $59,814 2024
Dekalb County Mental Retardation Board AL$234,359 Executive Director $64,615 $78,521 2024
Amazing Grace Advocacy NC$254,651 Executive Di $69,341 $80,593 2024
Mental Health Association Of Rhode RI$261,774 Executive Director $75,808 $84,181 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Amanda Nugent Divine) 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 15 similarly situated organizations (Same NTEE sector (F80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,943 is reasonable (approximately the 0th 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.