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PeerBasis
Compensation Comparability Determination

Kingdom Equip Inc

Executive Director / CEO

EIN 881090229
KS · NTEE X20
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Penner, Executive Director / CEO ($66,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Penner — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,300 total compensation of comparable organizations → $147,753 $66,000
$18,84110th
$32,50925th
$56,775Median
$83,63975th
$95,04190th
$66,000This org · 63rd
p10$18,841
p25$32,509
p50$56,775
p75$83,639
p90$95,041
$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 KS 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
Nation Builders Ministries Inc KS$270,935 Director/president $24,000 $25,363 2023
Grand Staff Ministries Inc KS$295,585 Exec Dir/pre $12,000 $12,318 2024
New Hope Recovery Ministries Assn KS$232,100 Executive Director $53,792 $55,215 2024
Trellis Churches Inc KS$219,474 President $32,250 $33,103 2024
Disciples Made Inc KS$323,648 Chairman $143,944 $147,753 2024
Remember Jerusalem Inc KS$204,030 President $97,004 $99,571 2024
One Heart - Many Hands Inc KS$329,529 President $3,000 $3,300 2022
Live Like Jesus Today Ministries In KS$333,534 Executive Di $77,700 $82,112 2023
Christian Association Of Youth KS$343,878 Executive Di $57,098 $58,609 2024
Desoto Youth Ministries Inc KS$188,829 Director $78,583 $83,045 2023
Lakeview Christian Camp Association KS$351,455 Ceo $49,000 $50,296 2024
Dirt Roads Network Inc KS$358,885 Executive Di $88,177 $90,510 2024
Hidden Haven Christian Camp KS$370,357 General Manager $48,714 $50,003 2024
Camp David International Inc KS$375,373 Executive Director $55,200 $58,334 2023
The Sending Project KS$384,571 President/exec Director $83,217 $85,419 2024
Amazing Grace Baptist Camp Inc KS$399,824 Director $29,933 $30,725 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS cost of living and 2025 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted63rd

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 (Matthew Penner) 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 16 similarly situated organizations (Same NTEE sector (X20) + KS + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,000 is reasonable (approximately the 63rd 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.