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PeerBasis
Compensation Comparability Determination

Kansas Institute For Positive

Executive Director / CEO

EIN 853978952
KS · NTEE P05
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mikayla Lawless, Executive Director / CEO ($65,367) against the 2000 closest of 2,869 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

2,869 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$16 total compensation of comparable organizations → $344,076 $65,367
$10,81810th
$24,14325th
$40,894Median
$58,33075th
$75,96790th
$65,367This org · 83rd
p10$10,818
p25$24,143
p50$40,894
p75$58,330
p90$75,967
$65,367

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

OrganizationStateTotal revenueTotal compSource
Casa Of St Croix County IncWI $235,690$63,665 990
Family Impact CenterMI $235,735$74,240 990
Rwenzori Center For Research And Advocacy $235,590$4,160 990
Lazarus Ministries KcMO $235,818$59,804 990
New Life For A New GenerationTX $235,533$22,222 990
The Center For Positive Aging InPA $235,861$68,434 990
Jada House International IncPA $235,879$55,908 990
ReinspireTX $235,882$35,222 990
Edith Rudolphy Residence For The BlindPA $235,469$53,578 990
Oracles Of TruthCA $235,446$56,750 990
Pay It Forward Outreach CorpFL $235,922$9,223 990
Confluence MinistriesCO $235,973$65,348 990
Blue Igloo PlaygroupDC $236,010$46,197 990
Men Sharpening MenAR $236,071$85,442 990
Mom Starts Here IncNY $235,254$62,213 990
North Square Gateway Terrace IncCT $236,137$37,098 990
Assumption Community Services IncMN $235,205$25,163 990
Foreign Service Fellowship International IncNY $236,150$77,136 990
Good Journey Development FoundationMO $236,159$65,141 990
You Yes You Project IncIN $235,142$72,460 990
EsharaMN $236,213$37,313 990
Think Big CorporationIL $236,226$96,889 990
Honoring Our VeteransWY $235,094$48,140 990
Loaves & Fishes IncCO $236,304$34,484 990
Launch UgandaOR $234,976$31,662 990

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 KS 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 default83rd
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted76th

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 (Mikayla Lawless) 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 2000 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,367 is reasonable (approximately the 83rd 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.