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PeerBasis
Compensation Comparability Determination

Smiles For Seniors Foundation

Executive Director / CEO

EIN 260373602
CA · NTEE P75
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary C Serianni, Executive Director / CEO ($26,049) 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 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary C Serianni — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$216 total compensation of comparable organizations → $59,128 $26,049
$4,39610th
$13,57725th
$19,420Median
$34,42575th
$40,27490th
$26,049This org · 56th
p10$4,396
p25$13,577
p50$19,420
p75$34,425
p90$40,274
$26,049

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
South Mountain B'nai B'rith NJ$122,554 Chief Executive Officer $42,786 $44,240 2024
Resource Center Apartments Inc OH$131,814 Secretary $12,777 $15,672 2024
Alliance Community For Retirement Living Inc FL$131,883 Asst Tres/vp Of Finance/cfo $30,036 $33,642 2023
The Congregational Home Foundation KS$133,844 Ceo $173 $216 2024
Slovak American Charitable Association IL$135,660 Executive Director/secretary $30,000 $34,156 2024
Home Share MN$140,990 Ceo $10,907 $12,481 2024
Spf-iiidix IL$104,430 President/ceo $30,975 $36,308 2023
Hibernian House Of New Mexico Inc NM$101,163 President $5,505 $7,060 2023
The Kremer Home Inc OH$152,097 Executive Director(2nd) $12,216 $15,427 2023
All Together Network Inc MD$157,615 President $1,600 $1,732 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $26,356 2023
United Helpers Residence Inc NY$87,550 Chief Executive Officer $21,503 $23,167 2023
Coshocton Community Housing Inc (Cch) OH$85,868 Ceo $11,120 $14,042 2023
The Slovak Garden FL$169,495 President $12,815 $13,942 2024
Unity Aging Services Inc NY$174,480 Ceo $54,881 $59,128 2023
Your Second Family OH$177,452 Caregiver $27,900 $35,232 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 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 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 default56th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted25th

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 (Mary C Serianni) 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 (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,049 is reasonable (approximately the 56th 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.