Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Plum

Executive Director / CEO

EIN 260430335
AR · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Howard C Smith Ii, Executive Director / CEO ($58,945) against every comparable organization that fit the selection criteria — 1070 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dr Howard C Smith Ii — reported title “Director President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,070 organizations qualified on sector, size, and geography 1,070 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $282,603 $58,945
$15,73510th
$32,42425th
$52,146Median
$73,15275th
$95,94890th
$58,945This org · 59th
p10$15,735
p25$32,424
p50$52,146
p75$73,152
p90$95,948
$58,945

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 AR 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
Combat Control Foundation FL$431,766 Executive Di $90,000 $73,059 2024
United Through Education CA$432,009 Vice President, Director $58,229 $43,448 2024
Hope4liberiaincorporated NE$432,104 Ceo $26,000 $24,165 2024
Friendship Circle Of Miami Inc FL$432,354 Executive Di $30,814 $25,753 2023
Glenn Hudson Muay Thai Self Defense IL$432,387 President $88,400 $75,098 2024
Monarchcare Inc FL$432,407 Ceo/execdir/ $77,107 $64,442 2023
Fishers Farm Corporation AL$430,838 Director Of $59,875 $55,895 2024
Rooted Northwest Arkansas AR$430,519 Executive Director $99,231 $99,231 2023
Pirate Springs TN$430,472 President/ceo $20,800 $18,893 2024
Historically Black Colleges And Universities Wrestling Initiative MD$433,143 Executive Director $178,602 $144,287 2024
Baltimore Action Legal Team Inc MD$430,058 Executive Director $68,000 $56,558 2023
Give Nebraska NE$433,585 Executive Di $75,953 $70,591 2024
Kids Teen Rider Inc IL$433,792 President $40,000 $33,981 2024
Trusting Connections CA$433,862 Ceo $122,413 $91,340 2024
Multipli International Inc AR$429,503 President $42,000 $40,795 2024
Christian Chefs International OR$429,255 President $51,615 $40,352 2025
Ascend - Leadership Through Athletics Inc VA$429,179 Executive Director $55,938 $46,671 2024
Trident Medical International ME$434,329 Director Of Operations $50,000 $44,542 2023
Laurent House Foundation Inc IL$429,022 Executive Director $75,000 $63,714 2024
Salem Ministers Conference Community Food Pantry VA$429,003 Executive Director $54,696 $45,635 2024
Sam & Devorah Foundation For Trans Youth NJ$434,848 Employee $135,000 $104,155 2024
Above The Rest Academy CA$428,548 President $76,500 $57,082 2024
Street Samaritans IL$434,855 Executive Director $67,923 $57,702 2024
Hope At The Brick House Inc IA$434,971 Agency Director $40,000 $37,846 2024
A Supportive Community For All WA$428,374 Executive Director $87,136 $69,404 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default59th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted56th

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 (Dr Howard C Smith Ii) 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 1070 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,945 is reasonable (approximately the 59th 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.