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PeerBasis
Compensation Comparability Determination

Bikes For Goodness Sake

Executive Director / CEO

EIN 262732773
TX · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark A Smith, Executive Director / CEO ($20,857) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mark A Smith — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,226 total compensation of comparable organizations → $158,086 $20,857
$13,24810th
$23,34825th
$53,173Median
$74,47975th
$79,26890th
$20,857This org · 22nd
p10$13,248
p25$23,348
p50$53,173
p75$74,479
p90$79,268
$20,857

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 TX 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
A Bridge For Kids CA$401,083 Ceo $66,176 $57,125 2024
Sweet Sleep Inc TN$392,407 President $115,885 $125,370 2023
Troopster Donation Corp VA$431,571 Ceo & President $37,691 $37,455 2023
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $22,939 2024
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $76,000 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $17,707 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $38,969 2024
Fairy Godmother Project VA$462,410 Executive Director $80,066 $77,283 2024
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $59,686 2023
Letters Charity IL$475,053 President/executive Direct $56,544 $55,572 2024
Baby Dj FL$477,586 Treasurer $4,500 $4,226 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $75,452 2024
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $19,439 2023
Restore Humanity Inc AR$331,449 Chairman $71,000 $79,783 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $6,161 2025
Songs Of Love Foundation NY$496,367 Ceo $175,000 $158,086 2024
Dignity For Divas WA$316,884 Executive Director $45,142 $40,403 2024
Hope's Front Door IL$314,179 Executive Director $78,000 $78,924 2023
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $23,756 2023
Childrens Literacy Network MI$310,189 Executive Director $71,237 $73,506 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $45,658 2025
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $62,718 2024
Cloverdale Community Outreach Committee CA$533,182 Executive Director $65,381 $58,106 2023
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $53,173 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $9,297 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default22nd
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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 (Mark A 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 27 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,857 is reasonable (approximately the 22nd 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.