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PeerBasis
Compensation Comparability Determination

The Kid's Ranch Inc

Executive Director / CEO

EIN 391944952
WI · NTEE O20
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Penny Johnson, Executive Director / CEO ($23,862) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Penny Johnson — reported title “EXECUTIVE DIRECTOR THRU MARCH”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,033 total compensation of comparable organizations → $134,941 $23,862
$6,92810th
$17,82725th
$34,896Median
$48,23775th
$62,57790th
$23,862This org · 30th
p10$6,928
p25$17,827
p50$34,896
p75$48,237
p90$62,577
$23,862

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 WI 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
El Centro Police Activities League CA$203,911 Executive Director $47,500 $39,274 2023
The Lovelife Foundation CA$202,869 Director/chairman $21,276 $17,591 2023
Hana Youth Center HI$199,970 Exec Dir $52,154 $44,710 2023
Green River Outreach For Wilderness WY$207,601 Camp Director $38,521 $38,364 2024
Loaves And Fishes Ministry Inc NC$208,558 Executive Director $48,960 $47,050 2024
Boys And Girls Club Of Pleasants Co WV$209,604 Executive Director $51,876 $53,782 2023
Troy Youth Association Inc NY$210,151 Executive Direc $27,520 $23,811 2023
Harlan Christian Youth Center Inc IN$211,807 President $56,692 $55,604 2024
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $35,067 2024
Community Learning Academy NY$189,578 Executive Dir. $14,300 $12,373 2023
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $34,725 2023
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $48,632 2023
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $28,769 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $38,439 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $44,292 2023
Streets 517 Ministries MI$229,470 Executive Di $46,542 $45,999 2023
Tribe- Seminole Heights Inc FL$229,675 Director $42,000 $39,329 2022
The Zone Afterschool Program NE$229,855 Executive Dir. $65,416 $63,750 2025
Buffalo Cove Outdoor Education Center Inc NC$229,976 Executive Director $63,462 $60,986 2024
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $30,433 2023
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $49,125 2025
Center For Restorative Practice CA$232,767 Executive Director $98,098 $81,109 2023
Lindenhurst Youth Services Board Inc NY$233,314 Director $42,760 $35,936 2024
Fulton County Youth Center Inc IN$234,351 Executive Dir. $24,760 $25,002 2023
White Oak Athletic Club OH$236,688 Treasurer $5,800 $5,882 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default30th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted30th

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 (Penny Johnson) 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 66 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,862 is reasonable (approximately the 30th 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.