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PeerBasis
Compensation Comparability Determination

Building All Children Inc

Executive Director / CEO

EIN 464808391
OK · NTEE O50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kendra K Morgan, Executive Director / CEO ($51,250) against every comparable organization that fit the selection criteria — 331 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kendra K Morgan — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

331 organizations qualified on sector, size, and geography 331 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $134,683 $51,250
$9,19410th
$22,93025th
$44,860Median
$62,51375th
$79,52490th
$51,250This org · 60th
p10$9,194
p25$22,930
p50$44,860
p75$62,513
p90$79,524
$51,250

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 OK 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
Houston Contemporary Dance Company TX$193,231 Executive Di $30,000 $26,551 2025
Pine City Youth Hockey Association MN$191,718 Director $3,350 $3,006 2024
Passport Atlanta Inc GA$191,635 Vp Of Operat $65,323 $61,410 2023
Az Reach AZ$193,551 President $31,000 $27,075 2024
Victory Sports Outreach Inc SC$193,742 Executive Director $32,500 $30,791 2024
Middleman Skateboard Ministries Inc TX$194,013 General Manager- Board Memeber $115,421 $104,853 2024
Rebel Ventures PA$194,097 Executive Director $41,981 $44,011 2021
Medical Education Resources Initiative MD$194,784 Executive Director $127,213 $108,009 2024
Mission Youth Soccer League CA$190,340 League Director $73,983 $59,730 2023
Hope Outreach Ministries For Every-1 FL$195,263 Executive Dir. $4,400 $3,865 2023
Hands On Deck Incorporated WI$195,330 Vice President $60,169 $58,752 2023
Enjoy Life Education Inc MA$195,334 President $80,000 $67,215 2023
Buddy Baseball Inc FL$195,412 President $25,000 $21,329 2024
Hammond Knights Inc LA$189,070 President $9,000 $9,266 2023
Mewe International Inc GA$196,714 President & Ceo $128,390 $117,237 2024
Joi Community Outreach TX$187,441 Executive Director $1,000 $908 2024
Photo Start NY$199,295 Founding Director $46,500 $39,286 2023
Team Long Run ME$199,912 Executive Dir. $56,500 $51,380 2024
Holly Area Community Coalition MI$200,022 Director $54,923 $51,483 2024
Penn Hawaii Youth Foundation HI$200,041 President $20 $16 2024
Elevate Your G A M E CA$200,362 Exec Director/secretary $67,127 $52,640 2024
Common Bond Basketball Club MI$184,574 President $46,000 $44,393 2023
Free All Minds NJ$200,611 President $40,246 $32,633 2024
Springfield City Youth Mission OH$184,498 Former Direc $36,963 $35,554 2024
Funducation Inc FL$184,475 Founder/ceo/executive Director $93,449 $79,725 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default60th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Kendra K Morgan) 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 331 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,250 is reasonable (approximately the 60th 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.