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PeerBasis
Compensation Comparability Determination

Friends Of Martin Luther King Jr

Executive Director / CEO

EIN 203363691
MA · NTEE B112
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kendra Salvador, Executive Director / CEO ($145,936) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kendra Salvador — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$722 total compensation of comparable organizations → $576,852 $145,936
$6,47710th
$19,21225th
$45,499Median
$78,89875th
$115,92190th
$145,936This org · 93rd
p10$6,477
p25$19,212
p50$45,499
p75$78,898
p90$115,921
$145,936

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
Monte Cassino Charitable Trust OK$367,245 Ex-officio Trustee $22,085 $27,062 2023
Robert E And Elizabeth L Kahn NH$366,440 Trustee $156,890 $161,211 2023
Magellan Education Foundation Inc NC$365,340 Secretary $15,529 $17,856 2023
Fern Creek High School KY$369,368 Chair $18,000 $20,904 2024
Good Shepherd Mission Network Inc LA$370,465 Chief Executive Officer $16,192 $19,271 2024
Midlothian Band Boosters TX$361,798 Treasurer $1,200 $1,265 2025
Bms Building Company MN$360,320 Executive Director $8,035 $8,835 2023
New Century Academy Affiliated Building MN$375,000 Executive Director $9,880 $10,553 2024
Aggie Sandstone Foundation UT$375,484 Director & Treasurer $78,986 $85,127 2025
The Maggie L Walker Governor's School VA$358,293 Executive Director $85,000 $86,424 2025
Cuny School Of Professional Studies NY$376,120 Interim Dean $146,720 $143,306 2024
Maine Center Ventures ME$357,196 Ceo (Resigned September 2022) $47,244 $52,645 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $35,270 2023
Vista Ridge High School Athletic Booster Club TX$351,294 Treasurer $2,386 $2,514 2025
Dolls & Dreams DC$383,183 Executive Director Interim Chair $106,500 $101,018 2024
Village Association OR$386,169 Board Member $720 $722 2024
Rilke Schule Inc AK$346,655 Executive Director $51,850 $55,164 2023
Global Risk Management Institute NY$388,639 President $76,312 $76,738 2023
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $46,175 2023
Northeast Arkansas Charitable Foundation Inc AR$389,317 2901 Doyle, Newport Ar 72112 $5,400 $6,561 2024
Highland Foundation For Educational OH$343,929 Executive Di $87,034 $97,071 2025
Keya Foundation Llc SD$390,425 Director $57,202 $68,237 2024
Bartholomew Consolidated School IN$391,263 Executive Director $35,000 $41,074 2023
Friends Of Baystate Academy Charter MA$396,862 President $151,453 $151,453 2023
The Angel Fund MT$337,378 Executive Director $19,422 $22,047 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted61st

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 (Kendra Salvador) 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 152 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $145,936 is reasonable (approximately the 93rd 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.