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PeerBasis
Compensation Comparability Determination

Healthy Smiles For Me Inc

Executive Director / CEO

EIN 264349552
ME · NTEE E30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Leavitt, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cindy Leavitt — 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

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,624 total compensation of comparable organizations → $612,371 $35,000
$21,24410th
$42,61125th
$60,640Median
$79,45175th
$138,76790th
$35,000This org · 15th
p10$21,244
p25$42,611
p50$60,640
p75$79,451
p90$138,767
$35,000

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 ME 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
Occupational And Environmental RI$250,334 Administrator $145,206 $139,048 2024
Park Street Healthshare Inc VT$244,879 Executive Dir. $65,666 $67,956 2023
Main Line Health Integrative And Functional PA$251,842 Chairman & Trustee $597,253 $612,371 2023
Good Samaritan Clinic SC$253,198 Executive Director $92,000 $95,850 2024
Dental Care In Your Home Inc NM$253,808 Executive Director $43,098 $47,660 2023
Partnership For Healthy Central OK$255,391 Han Program Manager $65,877 $74,582 2023
Wings Of Humanity Inc AZ$255,729 President & Ceo $95,004 $93,940 2023
Leap Pediatric And Adolescent Care MN$259,086 President $13,950 $13,766 2024
Excellent Inc MI$233,029 Administrator/president $76,000 $80,654 2023
Aspirus Medical Group WI$264,621 President & Ceo Aspirus $311,110 $334,061 2023
Wellness Tree Community Clinic ID$229,432 Executive Dir. $82,987 $85,890 2025
Northeastern Anesthesia Of New Jersey Pc NY$228,503 Ceo $70,612 $65,604 2023
Hackett Hemwall Patterson Foundatio WI$268,383 President $29,000 $30,246 2024
Willa Carson Health And Wellness Center Inc FL$272,601 Executive Director $66,300 $62,200 2024
Endorphin Power Company NM$276,372 Executive Di $61,316 $65,860 2024
San Joaquin Family Healthcare CA$279,284 Cfo $3,043 $2,624 2024
Behome Partners PA$279,692 Chairman $39,302 $40,297 2023
World Health Dental Organization WA$282,073 Executive Director $50,004 $44,709 2024
Risen Wellness TN$288,010 President $131,924 $138,485 2024
Nelson County Community Clinic Inc KY$288,544 Executive Director $34,881 $38,530 2023
The Human Body Shop Inc NM$206,477 Secretary $4,783 $5,137 2024
The Colorado Mission Of Mercy CO$288,839 Executive Director $59,925 $59,079 2023
The Metrowest Free Medical Program Inc MA$204,824 Executive Director $60,000 $53,845 2024
Home-health Care Partners NY$200,887 Executive Di $142,496 $128,591 2024
Four Rivers Health Care OR$200,327 Executive Director $60,000 $57,288 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default15th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted13th

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 (Cindy Leavitt) 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 46 similarly situated organizations (Same NTEE sector (E30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 15th 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.