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PeerBasis
Compensation Comparability Determination

The Sd Gunner Fund Inc

Executive Director / CEO

EIN 471346302
GA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Britnee Kinard, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,082 total compensation of comparable organizations → $140,578 $30,000
$14,82910th
$26,10125th
$41,127Median
$64,38775th
$74,79390th
$30,000This org · 30th
p10$14,829
p25$26,101
p50$41,127
p75$64,387
p90$74,793
$30,000

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

OrganizationStateTotal revenueTotal compSource
Tabithas Place IncGA $216,702$1,082 990
Arms Wide Open Community Development CorporationGA $211,700$24,000 990
Sagenavigator IncGA $238,440$30,000 990
Gospel To The Nations IncGA $241,870$1,943 990
Blue Sky Acres IncGA $244,653$33,743 990
Dawson County Family Connection IncGA $196,755$56,692 990
Four Streams Partners IncGA $195,448$140,578 990
Servantee IncGA $252,198$70,513 990
Channeled Paths IncGA $253,485$13,805 990
La Promesa Honduras IncGA $254,414$74,980 990
Freedom Fighters Of Georgia IncGA $188,009$41,572 990
Foster Love MinistriesGA $260,571$22,750 990
Mom Community IncGA $260,657$41,127 990
Hope Ministries IncGA $168,269$33,097 990
Mission Minded Recovery IncGA $167,036$61,809 990
Companions For HeroesGA $280,313$92,274 990
Sustainable Liberia IncGA $284,919$32,766 990
Loving Hands Ministries IncGA $157,947$28,202 990
Dream It Forward Foundation IncGA $289,481$62,400 990
Bananas Foster IncGA $289,758$58,279 990
Next Generation Impact FoundationGA $302,385$66,373 990
Pianos For Peace IncGA $319,147$18,925 990
Family Connection Of Warren County IncGA $331,479$74,045 990

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 GA 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted30th

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 (Britnee Kinard) 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 23 similarly situated organizations (Same NTEE sector (P20) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 30th 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.