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PeerBasis
Compensation Comparability Determination

The King's Table Ministries

Executive Director / CEO

EIN 201113960
MI · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Koster, Executive Director / CEO ($58,221) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$301 total compensation of comparable organizations → $211,765 $58,221
$11,54010th
$32,48925th
$54,012Median
$72,80575th
$88,00690th
$58,221This org · 55th
p10$11,540
p25$32,489
p50$54,012
p75$72,805
p90$88,006
$58,221

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 MI 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
Nest Academy Rva VA$337,063 Executive Director $77,115 $72,137 2024
Autism Family Services Of Nj NJ$338,599 Chief Executive Officer $14,749 $12,758 2024
New Beginnings Community Center Inc NY$338,954 President $12,100 $10,593 2024
Needs Of The Community Society WA$340,160 Presidentex Director $55,200 $47,881 2024
Ncia Foundation Inc MD$342,006 President $11,815 $11,018 2023
Lifetime Care Foundation For Jewish Disabled NY$331,210 Ceo $2,247 $2,025 2023
Citizens For Independance And Access Inc PA$346,467 Executive Director $91,648 $91,161 2023
Playing For Others Inc NC$346,815 Executive Dir. $99,400 $99,506 2024
Arc Of West Central Colorado CO$346,896 Founder/executive Director $107,211 $99,598 2024
Tri-state Independent Blind Society Inc IA$328,076 President $32,663 $34,649 2024
Achievement Center Of Texas Inc TX$347,328 Executive Director $69,464 $67,320 2024
Footprints Of The Son Inc FL$349,751 Executive Director $18,755 $17,574 2023
Fairfield Center Of Hope OH$322,379 Executive Director $52,415 $53,785 2024
Integrated Living Opportunities DC$353,003 Executive Director $76,610 $65,132 2024
People First Wisconsin Inc WI$353,704 Executive Director $29,640 $29,990 2024
Speaking Up For Us ME$320,069 Executive Director $78,108 $75,775 2024
Neurologic Music Therapy Services Of Arizona AZ$355,792 Executive Director $33,878 $31,566 2024
Dreams Come True Inc TX$317,541 President $72,000 $69,778 2024
Deaf Child Hope International NE$364,253 President $65,100 $69,840 2023
Twb Residential Opportunities Ii Inc NY$309,773 Ceo/vice President $52,793 $46,218 2024
Freedom Farm MN$309,114 President $71,060 $70,036 2023
Albert Gallatin Human Service PA$366,620 Executive Di $22,313 $21,002 2025
Revision Project Inc CA$367,301 Director $74,375 $64,059 2023
Chez Nous Inc CT$306,869 Exec Dir/pre $37,917 $35,461 2023
Cmrs Whitefield Inc NH$369,195 President & Ceo $32,010 $28,636 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default55th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted45th

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 (Amber Koster) 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 104 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,221 is reasonable (approximately the 55th 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.