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PeerBasis
Compensation Comparability Determination

Kingdom Kids Homes

Executive Director / CEO

EIN 471242918
MI · NTEE P70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristie Roukounakis, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristie Roukounakis — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,903 total compensation of comparable organizations → $163,977 $35,000
$22,29610th
$37,97225th
$56,109Median
$78,34175th
$111,17990th
$35,000This org · 23rd
p10$22,296
p25$37,972
p50$56,109
p75$78,341
p90$111,179
$35,000

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 MI 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
Blakelys Tender Care MI$397,705 President $60,000 $58,279 2024
Valley Care Association PA$385,991 Chief Executive Officer $39,302 $37,972 2023
Sparrow's Nest Inc OK$407,433 President $48,000 $49,738 2024
Grace Children's Home Company NE$380,712 President/ex $53,396 $54,044 2024
Senior Care Systems Of Colorado Inc CO$415,698 Fac Manager $85,256 $76,930 2024
Preston Ranch Ministries CO$375,416 Interim Dir $24,000 $22,296 2023
New Day Orphanage TX$419,746 President $28,406 $27,529 2023
Morley Extended Day Care Inc CT$421,063 Director $57,079 $49,064 2025
Abundant Living Adult Day Services Inc NC$369,476 President/ceo $13,158 $12,794 2024
Adaptive Alliance Inc WI$424,644 Executive Director $58,347 $57,343 2024
Hofmann Mraz Care Home TX$427,114 President $47,400 $45,937 2023
Breath Of Life Adult Day Service MN$364,160 Executive Director $56,608 $52,637 2024
Illinois Masonic Children's Home IL$359,936 Grand Secretary $8,542 $7,903 2024
The Peace For Paul Foundation Of Oregon UT$432,855 Executive Dir. $24,068 $23,180 2024
White Family Care Services CA$356,706 Chairman $59,223 $48,124 2024
New Destiny Youth Facility Inc CA$354,285 Executive Director $127,871 $106,976 2023
Adult Day Care Of Richmond Inc IN$346,791 Executive Director $58,277 $57,833 2024
Clark-floyd System Of Care And Prevent Child Abuse IN$344,312 Ex Director $68,995 $68,470 2024
Miss Inc Of The Treasure Coast FL$449,274 Executive Director $117,669 $104,023 2024
Fort Shiloh Boys Home Inc WY$337,886 President $29,093 $30,182 2023
Anlee Residential Services Inc OH$332,171 President $57,327 $57,138 2024
Cliff Haven Adult Day Health Care Inc TX$329,486 Executive Director $18,000 $17,444 2023
The Little Red House Inc MI$466,314 President $96,000 $93,246 2024
Giving Back Life Inc OH$324,697 Founder And Ceo $78,600 $78,341 2024
Odyssey Foundation Of New York NY$322,418 President/ceo $135,468 $118,597 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted16th

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 (Kristie Roukounakis) 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 61 similarly situated organizations (Same NTEE sector (P70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 23rd 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.