Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kingdom Truth University Inc

Executive Director / CEO

EIN 472996384
FL · NTEE B43
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Cr Smith-mobley, Executive Director / CEO ($2,000) against the 2000 closest of 2,215 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Cr Smith-mobley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,215 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $454,906 $2,000
$7,91510th
$22,77325th
$44,509Median
$67,67175th
$94,99990th
$2,000This org · 2nd
p10$7,915
p25$22,773
p50$44,509
p75$67,671
p90$94,999
$2,000

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 FL 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
El Rito Public Library NM$219,445 Executive Director $13,573 $14,705 2025
Hodos Institute WA$219,466 President, Board Member $96,500 $91,968 2023
Cencal Youth Sports CA$219,561 Executive Director $24,400 $21,785 2024
United Union Of Roofers Local 119 IN$219,578 President $91,697 $99,982 2024
Learning Environments Action Research TX$219,583 Executive Director (Thru 10/31/24) $54,319 $56,181 2024
Oregon Psychoanalytic Center OR$219,306 Executive Dir. $87,623 $86,619 2023
Omart Women Supporting Women PA$219,279 President $48,201 $49,699 2024
Camp Sweet Life Adventures Inc MN$219,685 Exec Director/key Ee $36,750 $38,655 2023
Heritage Preparatory School TX$219,769 Vice President $1,950 $2,017 2024
Human Systems Dynamics Institute MN$219,090 Executive Di $71,250 $74,943 2023
Kappa Beta Gamma International Inc WI$219,837 Ceo $18,062 $19,001 2025
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $42,494 2024
Futuro Inc TN$219,010 Executive Officer $70,000 $76,078 2024
Lighthouse Academies Inc FL$218,951 Ceo $145,913 $141,727 2024
James Madison University Real Estate Foundation Inc VA$219,951 Ceo $35,909 $36,907 2023
Create Inc TN$218,914 President $33,000 $35,865 2024
North Central States Regional Council MN$218,911 Secretary $138,099 $141,089 2024
Woolly Farms Foundation KS$220,051 President $31,110 $34,750 2024
Elevate West Alabama AL$218,833 Executive Director $76,249 $82,975 2025
Iuoe Local 891 Education & Training Fund NY$218,825 Trustee $7,262 $6,985 2023
Play School Inc FL$218,741 Executive Director $47,173 $45,820 2024
The American Lyceum VA$218,680 President $167,115 $171,762 2023
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $45,511 2025
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $120,445 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $20,941 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted2nd

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 (Dr Cr Smith-mobley) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 2nd 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.