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PeerBasis
Compensation Comparability Determination

Kims Kids Inc

Executive Director / CEO

EIN 383973328
NY · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Moinester, Executive Director / CEO ($28,500) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Daniel Moinester — reported title “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

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$639 total compensation of comparable organizations → $131,564 $28,500
$16,96510th
$41,45325th
$62,454Median
$76,35675th
$105,41090th
$28,500This org · 19th
p10$16,965
p25$41,453
p50$62,454
p75$76,356
p90$105,410
$28,500

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 NY 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
Family Counseling Center Of Middle TN$407,644 Executive Di $90,000 $104,692 2024
Cross Bar X Youth Ranch Inc CO$401,937 Executive Director $60,000 $63,669 2024
Have Justice-will Travel Inc VT$411,672 Paralegal $50,020 $54,280 2025
Camp Albrecht Acres Of The Midwest IA$399,920 Executive Director $74,708 $90,525 2024
Camps For Kids KS$392,932 Executive Director $71,381 $87,860 2023
Simpson Mid-town PA$385,032 President/ceo $15,859 $17,502 2024
Prairie View Christian Camp KS$384,975 Director $40,020 $49,259 2023
Wapiyapi CO$428,640 Executive Di $105,431 $111,877 2024
Camp Hobe Inc UT$382,844 President $33,582 $38,036 2024
Summit Huts Association CO$430,452 Exec Dir, En $61,832 $65,613 2024
Tennessee Jaycee Foundation Inc TN$431,219 Vp $10,869 $12,643 2024
Story School MA$431,416 Executive Directior $46,153 $47,253 2023
Little Rock Juniors Volleyball Club AR$380,258 Club Directo $20,360 $24,673 2025
Camp Luck Inc NC$378,594 President $58,525 $66,921 2024
California Pacific Conference CA$378,046 Commissioner $133,728 $131,564 2023
Camp Tuku AZ$437,227 Operations Director $52,325 $55,689 2024
New England Frontier Camp Corp ME$372,138 Executive Director $55,719 $63,568 2023
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $43,664 2024
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $35,173 2024
Maine Youth Camping Foundation ME$364,753 Executive Director $79,996 $91,265 2023
Automobile License Plate Collectors MA$364,703 Secretary,co $13,500 $13,425 2024
Camp Conquest TN$364,422 Founder And Ceo $45,625 $54,641 2023
Women's World On Wheels CO$451,159 Executive Di $20,800 $22,072 2024
Catholic Camp & Conference Ministries AK$359,665 Executive Director $41,524 $45,231 2023
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $69,613 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted17th

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 (Daniel Moinester) 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 90 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,500 is reasonable (approximately the 19th 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.