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PeerBasis
Compensation Comparability Determination

Kaleidoscope Child Foundation

Executive Director / CEO

EIN 273328796
GA · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David E Ault, Executive Director / CEO ($40,000) 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 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: David E Ault — reported title “Exec Director”, 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

$183 total compensation of comparable organizations → $143,106 $40,000
$4,85710th
$9,83825th
$44,700Median
$69,09075th
$108,62190th
$40,000This org · 47th
p10$4,857
p25$9,838
p50$44,700
p75$69,090
p90$108,621
$40,000

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 GA 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
Ideals Foundation Inc GA$256,117 Ceo/bd Member $115,000 $111,701 2024
Youth Science Academy Inc GA$241,924 President And Ceo $13,292 $13,292 2023
American College Of Pediatricians GA$274,826 Executive Director $36,152 $36,152 2023
Everybody Wins Atlanta Inc GA$227,915 Executive Director $68,245 $68,245 2023
Georgia Council Of Teachers Of GA$288,639 Executive Di $6,500 $6,314 2024
Firm Foundation Early Learning Academy GA$217,969 School Director $15,950 $15,492 2024
Gods' Warriors Inc GA$297,298 President $72,000 $69,934 2024
C2e Incorporated GA$300,619 Finance Dir $6,572 $6,383 2024
Core Essentials Inc GA$207,677 Founder And Ceo $143,106 $143,106 2023
Uhuburg Institute Limited GA$198,463 Secretary And General Manager $104,000 $104,000 2023
Sandy Springs Education Force Inc GA$315,023 Executive Dir. $46,020 $44,700 2024
Lite House Partners Inc GA$185,332 Executive Director $183 $183 2023
Curenfwithjack GA$179,333 President $62,500 $60,707 2024
De Lasting Purpose Foundation GA$334,752 Director $4,000 $3,885 2024
The Savannah Book Festival Inc GA$370,657 Executive Di $61,000 $61,000 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted47th

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 (David E Ault) 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 (B99) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 47th 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.