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PeerBasis
Compensation Comparability Determination

Kids First Family Fellowship Inc

Executive Director / CEO

EIN 205160767
GA · NTEE O55
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lawson Boling, Executive Director / CEO ($23,867) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,313 total compensation of comparable organizations → $122,293 $23,867
$31,48110th
$42,51225th
$55,236Median
$75,24975th
$92,75790th
$23,867This org · 7th
p10$31,481
p25$42,512
p50$55,236
p75$75,249
p90$92,757
$23,867

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 GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Child Evangelism Fellowship IncKS $212,981$118,619 990
Platte Valley Area Youth For ChristNE $210,193$67,738 990
Child Evangelism Fellowship Of Nh IncNH $203,030$30,476 990
East Michigan Youth For ChristMI $225,951$75,451 990
Child Evangelism Fellowship Inc Of Schuylkill CountyPA $200,490$43,203 990
Mountain Fountain CreationsCO $228,864$41,927 990
Haven On The RockWY $230,495$31,949 990
Seal Team Ministries IncGA $230,727$122,293 990
Youth With A Mission West VirginiaWV $194,181$49,812 990
Celebrate Ministries IncMI $189,084$69,407 990
Child Evangelism Fellowship Of ChesPA $239,760$79,049 990
Kansas Bible Camp IncKS $243,192$21,835 990
Franklin FellowsTN $178,492$97,571 990
Lighthouse Community CenterWA $248,689$42,282 990
Luke Project IncGA $177,539$74,641 990
Anglican Youth MinistryNC $255,273$45,302 990
Urban Church AdvocatesIL $255,801$52,390 990
Arizona Urban Youth MinistriesAZ $256,762$61,792 990
Crossroads Youth WorksCO $169,639$52,299 990
Kings Kids El Paso IncTX $269,908$71,630 990
Anhar InstituteGA $271,596$34,000 990
Twin Peaks Bible CampCO $272,620$57,927 990
Generation LifePA $275,422$15,313 990
E2ten MissionCA $279,547$31,593 990
Next Generation Ministries IncLA $283,541$66,102 990

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 GA 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted7th

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 (Lawson Boling) 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 30 similarly situated organizations (Same NTEE sector (O55), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,867 is reasonable (approximately the 7th 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). 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.