Compensation Comparability

This analysis benchmarks the total compensation of Lindsey Kruger, Executive Director / CEO ($82,012) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
House On The Hill Inc	KY	$256,964	$96,358	990
Be There Ministries	VA	$266,817	$41,467	990
Farms International Inc	MN	$253,049	$61,224	990
Hope Border Institute	TX	$268,242	$55,367	990
Beyond Capital Fund	TX	$249,507	$83,457	990
Summit Initiative	WA	$277,114	$112,044	990
Ibec Ventures	PA	$243,259	$124,310	990
Nehemiah Gateway Usa Inc	CO	$281,973	$85,000	990
Jungle Ministry	WA	$284,502	$75,090	990
20 Liters	MI	$284,894	$30,234	990
African Hospitality Institute	WA	$235,222	$76,902	990
Junior Achievement Of The Desert Southwest	TX	$285,477	$83,793	990
Native Future	ME	$286,586	$65,268	990
Center For Growth And Opportunity	UT	$227,736	$164,912	990
Grow Ahead Foundation	OR	$293,206	$20,939	990
Aguaclara Reach Inc	NY	$224,320	$81,159	990
One World Goods Inc	NY	$300,498	$55,965	990
Junior Achievement Of Southwest	VA	$302,302	$83,155	990
Junior Achievement Of The Ocoee Region	TN	$310,470	$99,954	990
Global Leadership Inc	GA	$205,959	$110,733	990
Junior Achievement Of Mad River Region Ohio	OH	$187,188	$41,846	990
Lumeya International Ministries Inc	CA	$185,831	$20,553	990
All Seasons Community Services	MN	$182,386	$25,594	990
Junior Achievement Of Eastern North	NC	$345,533	$110,307	990
Junior Achievement Of Southern Ma	MA	$346,789	$87,244	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 CO 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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	48^th
Total compensation (D + F), as reported (no adjustments)	52^nd
Reportable pay only (column D), adjusted	48^th
All sources (D + E + F), adjusted	48^th

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

The compensation of the Executive Director / CEO (Lindsey Kruger) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 29 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $82,012 is reasonable (approximately the 48^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].