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PeerBasis
Compensation Comparability Determination

Kind At Heart Ministries Inc

Executive Director / CEO

EIN 264167010
AR · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of H Wayne Thomas, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 1069 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

1,069 organizations qualified on sector, size, and geography 1,069 within the band form the benchmarked peer set.

Distribution of comparable compensation

$191 total compensation of comparable organizations → $687,351 $42,000
$13,32010th
$27,60825th
$47,800Median
$68,38275th
$88,97690th
$42,000This org · 42nd
p10$13,320
p25$27,608
p50$47,800
p75$68,382
p90$88,976
$42,000

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

OrganizationStateTotal revenueTotal compSource
Mega Social EnterpriseFL $353,598$151,271 990
Jeep Sullivan's Outdoor Adventures IncFL $353,681$63,464 990
Weascend CorporationGA $353,251$80,507 990
Family Promise Of Metro EastOR $353,995$68,345 990
Evolving Lives IncFL $354,071$46,217 990
Associates Of St John Bosco IncVA $352,962$69,091 990
Navidad En El BarrioTX $354,178$21,358 990
Huntsville Assistance ProgramAL $354,281$64,875 990
Beaver Institute IncMA $354,286$72,191 990
Angkor Resource Center IncGA $352,560$86,017 990
Nami IdahoID $352,197$89,249 990
Bayou Land Families Helping FamiliesLA $355,110$59,167 990
Goodsource Of Central Florida IncFL $351,816$1,254 990
Pybus Market Charitable FoundationWA $355,327$19,343 990
Sherman County CommunityKS $355,363$3,361 990
Power Of Peace Initiative IncGA $355,436$156,349 990
Rockland Opportunity DevelopmentNY $351,555$36,980 990
Rural Community Action MinistryME $351,282$46,326 990
Greater Warren Youngstown Urban LeagueOH $356,033$79,586 990
Life Line Ministries No 2MI $356,049$48,249 990
Across The Bridge IncGA $351,026$68,798 990
Breakthrough Ministries IncMN $356,206$63,293 990
Para Ti MujerCO $350,881$38,702 990
Mira Usa IncFL $350,824$17,240 990
Tophand Foundation IncVA $356,307$28,031 990

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 AR 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 default42nd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted40th

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 (H Wayne Thomas) 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 1069 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 42nd 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.