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PeerBasis
Compensation Comparability Determination

Global Sharing

Executive Director / CEO

EIN 061638285
CA · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ron Smith, Executive Director / CEO ($102,240) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ron Smith — reported title “President and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,068 total compensation of comparable organizations → $135,109 $102,240
$12,99410th
$32,39825th
$41,021Median
$59,49775th
$100,39890th
$102,240This org · 92nd
p10$12,994
p25$32,398
p50$41,021
p75$59,497
p90$100,398
$102,240

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 CA 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
The Mystical Humanity Of Christ CA$274,389 Executive Dir. $32,250 $32,250 2023
One Message Foundation Corporation CA$266,703 Ceo $42,875 $41,645 2024
Compassion Causes CA$265,402 Development Director $12,275 $11,923 2024
Center For Sacred Studies CA$259,761 President $1,100 $1,068 2024
Be2live CA$291,496 Vice-president $57,974 $56,311 2024
Hope Academy CA$300,477 Educational $36,000 $36,000 2023
Poimen Ministries CA$303,501 President $61,118 $59,365 2024
Harvest Seminary Inc CA$233,013 Trustee $48,009 $46,632 2024
Faith For Today Inc CA$313,736 Vice President $32,449 $31,518 2024
Mastery Foundation CA$227,716 Exec Dir & Vp $94,965 $92,240 2024
Tend CA$221,560 President & $115,118 $115,118 2023
San Gabriel Valley Budhistic Assoc Inc CA$221,218 Ceo $14,400 $13,987 2024
Laughter For All Inc CA$325,275 Executive Dir. $32,841 $32,841 2023
Life Balance Institute CA$326,590 President $41,589 $40,396 2024
Niswa Association Inc CA$328,005 Ceo $40,000 $38,852 2024
Arise Wellness CA$209,159 President $45,000 $43,709 2024
Lives Worth Saving CA$334,760 Senior Pasto $31,000 $30,111 2024
Matthew Fox Legacy Project CA$335,723 Treasurer $39,000 $37,881 2024
Relational Tithe Inc CA$340,271 President/co-founder $101,000 $101,000 2023
Shepherding The Nations CA$201,635 Intern'l Dir $61,300 $59,541 2024
Workforce Chaplaincy CA$197,484 Chief Executive Officer $139,100 $135,109 2024
Holy Martyrs Of England And Wales CA$354,872 Cfo $40,000 $37,851 2025
The Lobiko Initiative CA$364,842 Executive Dir. $46,614 $45,277 2024
Living Success Center CA$366,921 Executive Director $12,000 $12,000 2023
Christian Leadership Institute CA$379,685 Director $60,320 $60,320 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default92nd
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted85th

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 (Ron Smith) 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 26 similarly situated organizations (Same NTEE sector (X99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,240 is reasonable (approximately the 92nd 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.