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PeerBasis
Compensation Comparability Determination

Rebound Of Whatcom County

Executive Director / CEO

EIN 320026743
WA · NTEE I21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keri Krout-smith, Executive Director / CEO ($76,830) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Keri Krout-smith — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,646 total compensation of comparable organizations → $95,114 $76,830
$22,25210th
$39,04525th
$58,412Median
$79,56475th
$89,62290th
$76,830This org · 70th
p10$22,252
p25$39,045
p50$58,412
p75$79,564
p90$89,622
$76,830

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 WA 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
Fresh Start Inc CO$192,131 Executive Di $42,998 $46,051 2023
Stanly County Juvenile Restitution NC$190,578 Executive Di $74,610 $81,480 2025
Community Youth Athletic Center CA$198,373 President/exec. Dir. $72,500 $67,918 2024
Babylon Inc VA$202,845 Director $72,000 $77,648 2023
Lived Experiences Inc CA$205,975 Founder $42,000 $39,346 2024
Dayonenotdaytwo PA$207,532 Executive Director $10,565 $11,430 2024
Inner Banks Stem Center NC$208,896 President $6,625 $7,646 2023
Take Action Mon Valley PA$210,446 President & Ceo $70,250 $76,003 2024
Nokomis East Neighborhood Association MN$214,947 Executive Director $70,513 $75,590 2024
Gang Free Inc NC$164,557 Executive Di $29,770 $34,357 2023
Kim Logan Communications MI$224,139 President $24,000 $26,874 2024
Jeffco Deangelis Foundation CO$147,262 Executive Di $90,000 $91,212 2025
301 Housing Development Fund Corporation NY$239,065 President $38,386 $38,743 2023
Dukes Foundation Corporation GA$140,064 President $40,000 $43,633 2024
The Delta Project MI$244,281 Director $75,000 $83,984 2024
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $21,096 2023
New Vision Inc TN$250,643 President $51,000 $58,159 2024
A Vision Of Change Incorporated OH$254,025 Executive Director $80,400 $95,114 2023
Midland Kids First MI$128,391 President & $50,667 $58,412 2023
Granite Falls Community Coalition & Food WA$271,359 Food Bank Director $51,400 $51,400 2023
Virginia Mentoring Partnership VA$275,801 Executive Di $83,246 $84,953 2025
Roosevelt Park Ministries Inc MI$280,833 Executive Director $78,751 $90,789 2023
Rivington Housing Development Fund NY$281,793 President/ed $61,872 $60,656 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default70th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted57th

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 (Keri Krout-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 23 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,830 is reasonable (approximately the 70th 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.