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PeerBasis
Compensation Comparability Determination

Life Connections Counseling Center Inc

Executive Director / CEO

EIN 593203749
FL · NTEE E30Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine C Mckinney, Executive Director / CEO ($92,031) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,691 total compensation of comparable organizations → $293,703 $92,031
$21,06310th
$42,97325th
$65,793Median
$88,66675th
$113,47190th
$92,031This org · 80th
p10$21,063
p25$42,973
p50$65,793
p75$88,666
p90$113,471
$92,031

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.

OrganizationStateTotal revenueTotal compSource
Kansas City Medical Society FoundationKS $427,998$126,815 990
Palmetto Community Health CareSC $425,977$57,555 990
Delta Dental Of New Jersey Foundation IncNJ $437,482$94,430 990
Prasad Children's Dental Health ProgramNY $422,273$21,110 990
Savie HealthCA $441,661$62,719 990
Clinica Medical Nuestra Senora DeOR $444,135$53,826 990
New Creation Healing Center IncNH $407,476$67,694 990
Dungeness Valley Health & WellnessWA $458,237$42,048 990
Services Maximizing Independent LivingAZ $398,142$91,717 990
Nizhoni Smiles IncNM $395,891$63,891 990
Laverna Terrace Housing CorporationIL $469,999$27,695 990
Hollywood Sunset Free ClinicCA $477,033$62,910 990
Unseen Hand Medicine From AntiME $378,980$87,938 990
Gillett Area Ambulance Service IncWI $485,246$20,548 990
Partners In Exceptional CareIA $375,334$42,911 990
Reach Medical PllcNY $371,970$35,506 990
Compassion Outreach Center IncOK $495,255$22,827 990
Connecticut Foundation For DentalCT $498,595$112,139 990
Kentuckiana Center For Education HealthKY $506,959$125,460 990
Volunteers In Medicine - San Diego IncCA $349,566$74,224 990
Barton Medical FoundationCA $347,273$51,146 990
Harvest Free Medical ClinicSC $345,104$77,736 990
Tbhc Medical Testing Services PcNY $517,876$9,691 990
We Care Manatee IncFL $336,455$88,716 990
Cahaba Valley Health Care IncAL $527,343$78,315 990

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 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted60th

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 (Katherine C Mckinney) 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 50 similarly situated organizations (Same NTEE sector (E30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,031 is reasonable (approximately the 80th 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.