The grass – root level unit of KBS is known as "Upasabha". All Tamil Brahmins living in the geographic locality of an Upasabha are eligible to become its members. The highest decision making body of the Upasabha is its General Body which consists of all the members of that Upasabha. The activities of Upasabha is managed by an Upasabha Executive Committee (EC) elected by the respective Upasabha General Body.
The Upasabha Executive Committee consist of a President, a Vice President, a Secretary, a Joint Secretary, a Treasurer and minimum 5 members. The term of office-bearers and EC Members is two-years.

The next level on the organization structure of KBS is the District General Body and District Executive Committees. At present there are 14 district GB and EC in KBS across Kerala. The General Body of the district consist of (i) President and Secretary of all Upasabhas in that District (ii) Elected district representatives of Upasabhas, (iii) Life Members of KBS in that district and (iv) Patrons of KBS in that district.
The District Executive Committee is elected by the respective District General Body. The Executive Committee of district consist of a President, two Vice Presidents, a Secretary, two Organising Secretaries, two Joint Secretaries, a Treasurer and maximum 15 members. The term of office-bearers and Members is two-years.