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PeerBasis
Compensation Comparability Determination

Kim Logan Communications

Executive Director / CEO

EIN 382812258
MI · NTEE I21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Nowlin, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kim Nowlin — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,828 total compensation of comparable organizations → $324,427 $24,000
$18,45910th
$35,00225th
$55,442Median
$70,19875th
$81,46790th
$24,000This org · 14th
p10$18,459
p25$35,002
p50$55,442
p75$70,198
p90$81,467
$24,000

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 MI 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
Nokomis East Neighborhood Association MN$214,947 Executive Director $70,513 $67,503 2024
Take Action Mon Valley PA$210,446 President & Ceo $70,250 $67,872 2024
301 Housing Development Fund Corporation NY$239,065 President $38,386 $34,598 2023
Inner Banks Stem Center NC$208,896 President $6,625 $6,828 2023
Dayonenotdaytwo PA$207,532 Executive Director $10,565 $10,207 2024
Lived Experiences Inc CA$205,975 Founder $42,000 $35,137 2024
The Delta Project MI$244,281 Director $75,000 $75,000 2024
Babylon Inc VA$202,845 Director $72,000 $69,342 2023
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $18,839 2023
Community Youth Athletic Center CA$198,373 President/exec. Dir. $72,500 $60,653 2024
New Vision Inc TN$250,643 President $51,000 $51,937 2024
A Vision Of Change Incorporated OH$254,025 Executive Director $80,400 $84,939 2023
Fresh Start Inc CO$192,131 Executive Di $42,998 $41,125 2023
Rebound Of Whatcom County WA$191,583 Executive Director $76,830 $68,611 2023
Stanly County Juvenile Restitution NC$190,578 Executive Di $74,610 $72,764 2025
Granite Falls Community Coalition & Food WA$271,359 Food Bank Director $51,400 $45,901 2023
Virginia Mentoring Partnership VA$275,801 Executive Di $83,246 $75,865 2025
Roosevelt Park Ministries Inc MI$280,833 Executive Director $78,751 $81,077 2023
Rivington Housing Development Fund NY$281,793 President/ed $61,872 $54,167 2024
Gang Free Inc NC$164,557 Executive Di $29,770 $30,682 2023
Skillful Living Center Inc TX$300,351 Chief Executive Office $85,000 $82,377 2024
Changing The Health Of Adolescents Impacting The Nation Reaction Inc CA$308,759 Ceo $19,600 $17,573 2022
Johnston County Youth Services Inc NC$320,372 Executive Di $56,656 $56,716 2024
Aliive Roberts County Inc SD$322,713 Executive Director $303,418 $324,427 2024
Public Safety Foundation MN$323,739 Executive Director/director $31,500 $30,155 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted11th

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 (Kim Nowlin) 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 28 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 14th 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.