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

Kaleidoscope Ministries

Executive Director / CEO

EIN 651313112
TX · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer R Smithers, Executive Director / CEO ($62,292) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,800 total compensation of comparable organizations → $146,091 $62,292
$18,58910th
$24,11525th
$44,691Median
$66,05575th
$77,40390th
$62,292This org · 70th
p10$18,589
p25$24,115
p50$44,691
p75$66,055
p90$77,403
$62,292

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 TX 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
Dream Fund TX$177,171 Executive Director $66,000 $66,000 2024
Deep Roots Ministries Inc TX$175,816 Executive Director $41,100 $42,314 2023
Ifs Empowerment Center TX$171,941 President & Ceo $24,550 $24,550 2024
Testicular Cancer Foundation TX$184,198 Ceo $23,000 $23,000 2024
311 Ministries TX$184,586 Executive Director $64,160 $66,055 2023
Veteran Womens Enterprise Center TX$185,752 Ceo/founder $30,000 $30,886 2023
Intrepid Care TX$191,302 Barker $48,071 $48,071 2024
Helping Hands Of Kilgore TX$162,622 Executive Dir. $33,000 $33,000 2024
Interrwellness Retreat Center Inc TX$156,721 President $23,000 $23,000 2024
Inspiring Tomorrows Leaders TX$200,582 President & Ceo $67,000 $68,979 2023
Power House Recovery Center TX$151,253 Dir Treasurer $29,389 $30,257 2023
Dallas Kids First TX$150,321 Director, Bo $59,601 $61,361 2023
Backpack Friends Incorporated TX$207,581 Executive Director $82,955 $85,405 2023
Baptist Center For Global Concerns TX$139,797 President $38,179 $39,307 2023
Ebby Halliday Foundation TX$216,943 Chairman $50,000 $50,000 2024
Daughters Of The Most High God TX$218,340 Chief Executive $65,000 $66,920 2023
Michael Rowan Ministries Inc TX$218,704 President $96,939 $96,939 2024
Moms Club TX$137,035 Chairman, President And Director $24,000 $24,000 2024
Circle Of Hope Community Center TX$219,688 Executive Director $45,000 $45,000 2024
Crisis Intervention Of Houston Incorporated TX$220,297 Executive Director $70,000 $72,068 2023
Free The Captives TX$222,896 Executive Dir. $51,754 $53,283 2023
Lila Lane Outreach TX$225,282 Executive Director $48,000 $49,418 2023
The Pat Green Foundation TX$127,906 Executive Director $67,650 $69,648 2023
Capernaum Inc TX$124,878 President $96,031 $98,867 2023
Medina County Food Pantry TX$123,585 Manager $21,488 $22,123 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 TX 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 default70th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Jennifer R Smithers) 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 37 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,292 is reasonable (approximately the 70th 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.