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PeerBasis
Compensation Comparability Determination

King Child Supervision Inc

Executive Director / CEO

EIN 550669402
MI · NTEE Z99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heather Tate, Executive Director / CEO ($57,754) against every comparable organization that fit the selection criteria — 216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Tate — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

216 organizations qualified on sector, size, and geography 216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$729 total compensation of comparable organizations → $450,770 $57,754
$10,95810th
$30,19625th
$56,019Median
$82,56275th
$108,98190th
$57,754This org · 52nd
p10$10,958
p25$30,196
p50$56,019
p75$82,562
p90$108,981
$57,754

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
Molalla River Watch Inc OR$434,329 Executive Director Until 10/15/24 $74,654 $65,240 2024
Small Wonders Child Care Centerinc NY$434,669 Executive Di $119,443 $98,950 2025
Hope Inc MN$433,334 Executive Director $88,305 $82,111 2024
Artspan CA$432,105 Executive Dir. $149,732 $125,264 2023
Satyana Institute CO$435,960 Ed/treas/sec $3,339 $3,013 2024
Ohio High School Basketball Coaches Assoc Inc OH$436,383 Executive Director $11,500 $11,166 2025
Florida Beverage Association FL$436,690 Secretary & $240,831 $212,903 2024
Women's Foundation Of Genesee NY$437,836 Executive Director $102,487 $87,150 2024
St Luke Association WA$425,148 President $535,028 $450,770 2024
Apollo Chamber Players TX$443,892 Executive Director $49,864 $48,325 2023
Sound Learning WA$423,767 Exec. Director $60,000 $49,248 2025
Four Winds Of Indian Education Inc CA$445,809 Executive Dir. $57,305 $46,565 2024
Kimberly-shirk Association CA$445,921 Executive Dir. $78,314 $65,517 2023
Race For The Rescues CA$445,990 Founder & President $60,000 $48,756 2024
Trinity Terrace Inc WI$446,574 Ceo $22,653 $22,263 2024
Inland Valley Repertory Theatre CA$446,902 Executive Director $33,865 $28,331 2023
Minnesota Council For Quality MN$419,951 President $138,579 $128,858 2024
Cleansing Stream Ministries CA$417,659 President $68,640 $55,776 2024
Poteau Chamber Of Commerce OK$415,985 Wages $66,042 $70,455 2023
Central Sierra Environmental Resource CA$415,147 Ceo/pres $111,124 $90,298 2024
Global Enteral Device Supplier GA$453,349 Executive Director $188,087 $177,968 2024
Forest Service Employees For OR$454,119 Executive Di $146,820 $128,306 2024
Silver Impact Inc FL$454,495 Executive Di $70,000 $61,883 2024
Aids Housing Council OH$413,515 Board Vice President $45,540 $45,389 2024
Lundberg Association WA$454,786 President $535,028 $450,770 2024

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 default52nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted40th

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 (Heather Tate) 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 216 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,754 is reasonable (approximately the 52nd 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.