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PeerBasis
Compensation Comparability Determination

Jenkins Living Center Foundation

Executive Director / CEO

EIN 460439343
SD · NTEE P81
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Kasey Klapprodt, Executive Director / CEO ($6,555) against every comparable organization that fit the selection criteria — 465 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

How comparable organizations were selected

465 organizations qualified on sector, size, and geography 465 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $198,740 $6,555
$5,17110th
$11,88525th
$23,490Median
$39,31275th
$57,48590th
$6,555This org · 13th
p10$5,171
p25$11,885
p50$23,490
p75$39,312
p90$57,485
$6,555

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 SD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
40 West Assistance & Referral Center IncMD $74,929$19,060 990
Harborside Apartments IncNJ $74,918$16,927 990
Tampa Bay Economic Prosperity FoundationFL $75,000$50,292 990
Porsesh Policy Research InstituteWA $75,000$15,682 990
Stewartstown Area Senior Citizens Center IncPA $75,068$31,246 990
Greater Portland Economic DevelopmentOR $75,085$31,699 990
Christian Outreach Training And Research InstituteCA $74,798$962 990
Federation Of Organizations HousingNY $75,155$41,814 990
Crystal Garden Children's Center IncMA $75,243$40,868 990
Freedom Sailing Camp Of Fl IncFL $75,281$4,042 990
Family Promise Of SouthwesternPA $74,481$54,325 990
Wedgefield Home For KidsSC $75,424$378 990
Translational Testing And TrainingGA $75,497$43,780 990
Bustleton Housing DevelopmentPA $75,519$706 990
Living Stones Village Usa LimitedCA $74,345$32,221 990
Hagen CenterMN $75,642$10,386 990
1894 Holdings IncIN $75,833$13,118 990
The Molly Ann Tango Memorial Foundation IncCT $75,863$1,819 990
Disability Connections FoundationMI $73,959$2,158 990
Indian Center IncNE $73,913$12,435 990
Agua Es VidaSC $73,901$17,226 990
Lss Housing 26th Street IncWI $73,847$37,254 990
Iea Children's FundID $76,086$52,902 990
West Middlesex Volunteer Fire DepartmentPA $76,112$558 990
Cds Housing Development FundNY $73,754$19,682 990

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 SD 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)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (Kasey Klapprodt) 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 465 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,555 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). 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.