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PeerBasis
Compensation Comparability Determination

Harvest Youth Ministries

Executive Director / CEO

EIN 311647119
OH · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James G Kilby Jr, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: James G Kilby Jr — reported title “President and Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$855 total compensation of comparable organizations → $158,492 $45,000
$12,02310th
$27,86625th
$49,161Median
$68,27975th
$78,52790th
$45,000This org · 44th
p10$12,023
p25$27,866
p50$49,161
p75$68,279
p90$78,527
$45,000

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 OH 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
Yipoa Center Inc MO$352,828 Secretary $2,330 $2,399 2023
Five Pines Ministries MI$351,799 Executive Director $75,000 $73,089 2024
Parker Area Alliance For Community AZ$351,784 Exec Director $67,850 $61,609 2024
Tiqvah Hands Of Hope OH$358,952 Executive Director $54,995 $56,619 2023
Cops N Kids Reading Center Inc WI$341,416 Executive Dir. $45,000 $45,682 2023
Camelot For Children PA$368,004 Executive Director $80,179 $75,492 2024
Welch Center Inc MN$370,774 Executive Di $81,715 $78,486 2023
Box United IL$335,411 Executive Dir. $86,769 $82,919 2023
Solvay Geddes Community NY$375,365 Executive Di $37,100 $31,652 2024
Dunedin Stirling Soccer Club FL$330,150 Academy Director $15,000 $13,697 2023
The Vault Community Center IL$328,320 Executive Dir. $40,100 $38,320 2023
Crook County Kids Inc OR$324,981 Executive Director $56,069 $49,161 2024
Focus Ministries CO$384,261 Board Member $68,175 $61,721 2024
Bipoc Apostrophe Foundation WA$322,309 Executive Director $83,200 $72,406 2023
Southeastern Indiana Voices For Children Inc IN$322,067 Exec Dir $52,240 $53,550 2023
The Well Ministries MN$321,715 President $13,375 $12,478 2024
Summer Program For Youth PA$386,113 Executive Di $47,326 $44,559 2024
Kirbys Children Services TX$386,744 Executive Dire $163,000 $158,492 2023
Free Fall Action Sports Inc PA$320,255 Executive Di $19,200 $18,078 2024
East Of The River Boys And Girls Steelband Inc DC$389,965 Executive Director $68,498 $56,752 2024
Time 2 Win Community Organization FL$390,082 President $49,200 $43,638 2024
Kamp Hawaii Inc HI$316,243 Executive Di $61,625 $52,092 2024
Mewater Foundation Incorporated CA$314,579 Ceo $96,000 $80,579 2023
Tri-town Youth Services Bureau Inc CT$313,338 Exec. Dir. $77,119 $68,269 2024
Can Do Kids Nfp (An Il Not For Profit Corp) IL$313,088 Executive Director Assistant Secretary $34,500 $32,969 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default44th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted44th

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 (James G Kilby Jr) 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 99 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 44th 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.