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PeerBasis
Compensation Comparability Determination

Share Fund Inc

Executive Director / CEO

EIN 263695848
NH · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald Smith, Executive Director / CEO ($44,200) against every comparable organization that fit the selection criteria — 1063 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Donald Smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,063 organizations qualified on sector, size, and geography 1,063 within the band form the benchmarked peer set.

Distribution of comparable compensation

$281 total compensation of comparable organizations → $344,025 $44,200
$14,73810th
$31,03025th
$55,850Median
$79,88575th
$104,39190th
$44,200This org · 38th
p10$14,738
p25$31,030
p50$55,850
p75$79,885
p90$104,391
$44,200

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 NH 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
Rebuilding Together Charleston Inc WV$333,737 Executive Director $44,525 $50,713 2024
Brave Communities TX$333,912 Executive Director $78,333 $84,861 2023
Sanctuary Community Action OH$333,467 Executive Director $19,760 $22,016 2024
Brown Girl Wellness Incorporated MD$333,317 Director $12,000 $11,802 2024
Nursing Heart Inc MN$334,147 Executive Director $70,000 $72,760 2024
All 4 Upg Inc FL$333,205 President Ceo $48,000 $47,434 2024
Warriors For Freedom OK$332,963 Executive Di $62,500 $72,395 2024
Serve Ethiopians Washington WA$332,658 Executive Director $92,480 $87,097 2024
After Life Initiative CA$335,030 President,co-executive $37,280 $33,862 2024
Philadelphia Grace Project Inc PA$335,113 President/founder $25,000 $27,000 2023
The Human Utility MI$335,162 Executive Director $138,080 $154,351 2023
Treasure Coast Girls Coalitioninc FL$335,386 Executive Di $75,965 $75,069 2024
Friendship House Roanoke Inc VA$335,397 Executive Director $62,071 $63,044 2024
Amer-i-can Foundation For Social Change CA$335,414 President/director $57,609 $53,874 2023
The Pike County Outreach Council Of OH$335,639 Executive Director $50,000 $59,704 2022
Refresh Frisco TX$335,705 Executive Director $8,654 $9,375 2023
Faith House Academy & Early Learning Center OH$331,543 Pastor/ceo $23,035 $26,423 2023
Family Connection Of Warren County Inc GA$331,479 Executive Director $76,232 $80,630 2024
Forensic Nursing Network Inc OH$331,431 Executive Director/treasurer $74,544 $83,053 2024
Compassion For Life Corporation MD$336,355 President & Ceo $52,500 $53,156 2023
Promise Community Development Inc KY$331,066 Executive Director $51,037 $59,383 2023
African Missions Project Inc PA$336,934 Executive Director $9,850 $10,332 2024
Jacob's Ladder Care Services Inc MO$336,934 Treasurer $19,698 $21,947 2024
Innermission Inc IN$330,274 Executive/director $30,059 $34,330 2023
Hearts United Associaiton IL$337,196 Ackerman $41,140 $42,546 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default38th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted35th

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 (Donald 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 1063 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,200 is reasonable (approximately the 38th 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.