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PeerBasis
Compensation Comparability Determination

Kids At Heart

Executive Director / CEO

EIN 814474284
CO · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ethan Dexter, Executive Director / CEO ($66,000) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,056 total compensation of comparable organizations → $151,652 $66,000
$4,66310th
$11,78025th
$28,013Median
$41,15475th
$58,26890th
$66,000This org · 95th
p10$4,663
p25$11,780
p50$28,013
p75$41,154
p90$58,268
$66,000

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 CO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Midcourse Correction Challenge CampincMI $177,960$3,229 990
Kids & Pros IncFL $178,598$49,034 990
Pacesetters Baseball IncNE $176,383$11,779 990
Women Leaders Forum Of The CoachellaCA $181,428$9,370 990
Reach Therapeutic Riding CenterTX $172,591$42,858 990
Horses N Heroes Of Marion County IncFL $171,832$7,642 990
Lake Hamilton Bible CampAR $185,282$15,239 990
Emilie M Bullowa Memorial Endowment OfNY $169,431$17,480 990
Instruments 4 LifeFL $187,724$63,681 990
Grindstone Lake Bible CampMN $188,628$20,688 990
Backwoods Christian Camp IncAL $162,108$32,448 990
Partners In Adventure IncVT $194,419$32,540 990
Humanity In Unity IncCO $158,643$42,468 990
Kaneco AssociationIL $152,576$13,002 990
Friendly Hills Charitable Foundation IncOH $151,457$12,674 990
Camp Magical MomentsID $204,519$22,682 990
Ironbull IncWI $205,098$39,264 990
Camp Pattersonville IncNY $146,633$37,695 990
Freedom CenterVA $145,772$41,467 990
Seeker Springs Ministry IncLA $144,919$19,735 990
Friends Of Wisconsin Camp Tapawingo CorporationWI $143,915$56,634 990
Regent Soccer Club IncWI $212,120$1,176 990
Hypothekids IncNY $213,880$59,357 990
The Spirit Horse Ranch IncHI $216,969$18,108 990
Fort Hope IncCA $137,759$34,304 990

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 CO 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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted85th

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 (Ethan Dexter) 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 55 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,000 is reasonable (approximately the 95th 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.