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PeerBasis
Compensation Comparability Determination

Books Are Wings

Executive Director / CEO

EIN 270045877
RI · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Smith, Executive Director / CEO ($49,657) against every comparable organization that fit the selection criteria — 358 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

358 organizations qualified on sector, size, and geography 358 within the band form the benchmarked peer set.

Distribution of comparable compensation

$192 total compensation of comparable organizations → $281,946 $49,657
$11,67110th
$30,69225th
$50,455Median
$75,77975th
$106,03490th
$49,657This org · 49th
p10$11,671
p25$30,692
p50$50,455
p75$75,779
p90$106,034
$49,657

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 RI 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
Youth Science Academy Inc GA$241,924 President And Ceo $13,292 $13,938 2023
Tree Foundation Inc FL$242,588 Executive Director $50,000 $46,354 2025
Alaska Society For Technology In AK$241,266 Executive Dir. $26,500 $25,002 2025
Career Gear Houston TX$240,960 Executive Director $20,050 $20,916 2023
Center For Learn Local MI$240,441 Cio $43,000 $46,287 2023
Inspiring Educators MA$244,106 Managing Director $86,000 $78,283 2024
Women In Data Science And Analytics Inc CA$244,455 President $101,265 $88,576 2024
Elim Childrens Center Inc MN$239,451 President/ceo $137,532 $137,659 2024
Pharmacy Leadership & Education MI$239,271 Board Member $6,515 $7,013 2023
Washington County Leadership MD$239,160 Executive Di $94,136 $89,149 2024
Exhibit Envoy CA$245,263 Executive Dir. $63,629 $55,656 2024
Unscripted Learning CA$238,654 Executive Director $40,009 $36,029 2023
Refugee Youth Solidarity Through Education RI$238,134 Executive Director $80,000 $77,705 2024
New York Theological Education Center Inc NY$237,887 President $65,081 $59,572 2024
Pro America Inmigration Services Corp NJ$246,521 Trustee/president $15,825 $14,735 2023
South Dakota Education Equity Coalition SD$237,679 Executive Director $146,490 $163,767 2024
Northeast Missouri School Districts MO$246,614 Exec. Dir./s $12,978 $14,335 2023
Maine Grain Alliance ME$246,634 Executive Director $60,343 $61,208 2024
Abide Christian Academy UT$246,896 Pres & Exec $47,500 $49,245 2024
Litcamp CA$237,327 Executive Dir. $49,000 $41,755 2025
Hrh Health Services Corporation IN$247,208 Vice Chairperson $7,264 $7,760 2024
Building From Below NC$236,855 President $33,800 $35,377 2024
Texas Youth Foundation TX$236,240 Founder & President $52,768 $53,469 2024
Faith Bible College VA$248,443 President $50,898 $49,782 2024
Massachusetts Organization Of Educational Collaboratives MA$248,531 Executive Director $105,899 $93,911 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default49th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted43rd

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 (Jennifer 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 358 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,657 is reasonable (approximately the 49th 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.