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PeerBasis
Compensation Comparability Determination

The Kingdom Institute Inc

Executive Director / CEO

EIN 824646378
FL · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James D Harris, Executive Director / CEO ($42,500) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,574 total compensation of comparable organizations → $131,197 $42,500
$12,38010th
$25,40025th
$43,549Median
$64,80075th
$100,00090th
$42,500This org · 49th
p10$12,380
p25$25,400
p50$43,549
p75$64,800
p90$100,000
$42,500

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
Elpis InternationalFL $228,229$38,400 990
Frontline International IncFL $227,817$117,619 990
Concilio Iglesia De Dios Misionera IncFL $226,530$20,591 990
Just A Preacher Ministries IncFL $226,387$100,000 990
Florida Coalition Of ChristianFL $241,263$64,740 990
Patriarch Tikhon Russian-american MusicFL $222,754$50,000 990
Ancient Paths IncFL $220,675$40,358 990
Ministerio Conexion Divina IncFL $246,180$25,400 990
Harvest Of Life IncFL $215,899$32,500 990
Hand Up To Victory IncFL $248,924$48,252 990
Testudo Ministries IncFL $250,405$2,574 990
Shadetree Christian Counseling IncFL $250,574$126,769 990
Life Impact For Eternity International IncFL $250,770$64,800 990
St Clare Sisters Retreat Ministry IncFL $212,449$8,000 990
Cyber Civil Rights Initiative IncFL $211,684$82,363 990
7117 Ministries IncFL $210,451$52,641 990
The Collaborative IncFL $208,060$37,500 990
The Well Training Ministry IncFL $205,668$3,000 990
Ocala United IncFL $205,659$64,243 990
Harvest Aviation IncFL $259,746$33,850 990
Love Unveiled IncFL $261,361$67,733 990
Camp Dovewood IncFL $262,332$20,000 990
Global 504FL $201,459$58,000 990
The Genesis Youth Project IncFL $264,215$34,030 990
Alive Again Ministries IncFL $199,499$54,209 990

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 default49th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted49th

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 (James D Harris) 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 61 similarly situated organizations (Same NTEE sector (X20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,500 is reasonable (approximately the 49th 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.