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PeerBasis
Compensation Comparability Determination

Foundation Ministries Inc

Executive Director / CEO

EIN 452050962
OH · NTEE Q33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristi J Kirk, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristi J Kirk — reported title “TREASURER/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $113,904 $2,400
$3,81410th
$10,21025th
$19,838Median
$55,38675th
$67,50590th
$2,400This org · 13th
p10$3,814
p25$10,210
p50$19,838
p75$55,386
p90$67,505
$2,400

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
The Grace Children's Foundation NY$67,416 President & Ceo $40,000 $34,126 2024
Cambodian Outreach Project CO$67,818 Director $14,700 $13,308 2024
Edens Song Ministry Inc ID$65,239 President $22,500 $23,266 2023
Ghanaian Mother's Hope Inc FL$60,932 President/treasurer $2,600 $2,306 2024
Caribbean Resource Ministries MS$72,845 Exe Director $23,004 $24,904 2023
Kopernik Solutions NY$59,988 President $8,505 $7,256 2024
Fountain Of Christ Ministries FL$80,969 Vice President $6,000 $5,322 2024
Hope In The Night MN$52,078 President $12,000 $11,195 2024
Redwoods Global Missions Inc FL$82,758 President $18,500 $16,409 2024
Advance Access And Delivery Inc NC$83,613 Executive Di $54,406 $53,076 2024
Iron Kite International NC$84,586 President $67,500 $67,795 2023
The Global Assistance Foundation Inc FL$47,168 President $1 $1 2023
Friends Of The Amazon CA$45,241 President $82,443 $67,214 2024
Project Hope Ministries MI$88,878 Co-executive Director $12,000 $11,393 2025
Nk Missions Inc VA$89,521 Secretary $66,396 $62,316 2023
Angels' Haven Outreach CA$92,675 Executive Director $139,712 $113,904 2024

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 default13th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Kristi J Kirk) 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 16 similarly situated organizations (Same NTEE sector (Q33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 13th 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.