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

Kgm Support Corporation

Executive Director / CEO

EIN 843789682
MI · NTEE X11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Pastor Michael L Brown, Executive Director / CEO ($31,457) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pastor Michael L Brown — reported title “PRESIDENT &”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$238 total compensation of comparable organizations → $142,263 $31,457
$5,00210th
$19,79925th
$36,036Median
$53,45475th
$84,93790th
$31,457This org · 48th
p10$5,002
p25$19,799
p50$36,036
p75$53,454
p90$84,937
$31,457

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 MI 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
New Leaf Ministries Inc ID$196,207 President $21,000 $21,643 2024
Opoverwatch Inc NY$198,953 Executive Directorboard Memb $42,000 $37,856 2023
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $36,633 2024
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $89,566 2024
Union Foundation OH$203,499 Board Member $8,075 $8,286 2024
Scph Legacy Corporation OH$207,055 President $36,750 $37,711 2024
The Genesis Foundation CO$182,458 Treasurer $27,230 $25,297 2024
Mission First Alliance TN$208,566 Executive Di $82,268 $83,780 2024
Dental Community Fellowship SC$209,226 Vice Preside $20,000 $19,693 2025
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $20,127 2025
Velvet Ashes Incorporated PA$210,704 Executive Director $55,327 $53,454 2024
Gamboa Union Ministries PA$170,755 V. Chairman/treasurer $3,600 $3,581 2023
First Response Ministry Inc TX$220,694 Executive Director $43,946 $43,848 2023
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $42,445 2024
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $71,220 2023
Milandila Community Missions Inc PA$232,604 Director $73,810 $73,418 2023
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $142,263 2024
The Harriette And Ted Perlman Family IL$154,571 Secretary $66,424 $65,136 2023
Copeland Family Supporting Organization VA$144,179 Secretary $5,470 $5,117 2024
New Life Center Foundation ND$135,797 Secretary $25,948 $28,402 2023
Great Is Thy Faithfulness Cogic MN$133,094 Pastor $10,000 $9,856 2023
Chapel Haven Endowment Inc CT$262,002 President $262 $238 2024
Thrive International Missions CA$262,893 President $118,901 $99,471 2024
Roadster Legacy AZ$267,932 Director $4,735 $4,542 2023
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $19,799 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted62nd

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 (Pastor Michael L Brown) 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 29 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,457 is reasonable (approximately the 48th 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.