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PeerBasis
Compensation Comparability Determination

Kids With Character Inc

Executive Director / CEO

EIN 650630310
FL · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Johnson, Executive Director / CEO ($26,400) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathryn Johnson — reported title “EXEC. DIR.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,678 total compensation of comparable organizations → $102,352 $26,400
$5,26610th
$6,54325th
$15,302Median
$35,11875th
$68,11790th
$26,400This org · 63rd
p10$5,266
p25$6,543
p50$15,302
p75$35,118
p90$68,117
$26,400

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
Seed IL$35,169 Executive Director $12,725 $12,935 2024
Institute For Research And Evaluation UT$33,859 Director $6,000 $6,349 2024
Building Blocks For Kids CA$37,183 President $46,302 $42,560 2023
New Destiny Community Development Corporation NJ$38,070 President $15,329 $14,569 2023
Active Kids & Minds Inc MA$38,587 Treasurer & $110,160 $102,352 2024
Washington Area New Automobile Dealers DC$28,335 President $103,243 $93,674 2024
Readers Are Leaders VA$46,193 President $5,000 $5,139 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $34,204 2023
Fresh MD$47,190 Executive Director $25,000 $24,880 2023
A Place Of Refuge MI$47,815 Director $12,000 $12,807 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $6,607 2025
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,393 2024
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $37,860 2023
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $29,120 2023
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,678 2024
Leborne Development AR$51,962 President $13,400 $16,034 2023

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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted63rd

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 (Kathryn Johnson) 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 16 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,400 is reasonable (approximately the 63rd 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.