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PeerBasis
Compensation Comparability Determination

Smiles For Jake

Executive Director / CEO

EIN 364953527
MN · NTEE F80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Smith, Executive Director / CEO ($83,861) against every comparable organization that fit the selection criteria — 326 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

326 organizations qualified on sector, size, and geography 326 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $262,901 $83,861
$11,66910th
$27,48325th
$45,879Median
$67,02475th
$80,58390th
$83,861This org · 91st
p10$11,669
p25$27,483
p50$45,879
p75$67,024
p90$80,583
$83,861

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 MN 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
Wabash Recovery Services Inc IN$160,941 Executive Di $53,200 $56,777 2024
Words Of Hope 4 Life MI$161,866 Executive Di $19,500 $20,369 2024
Volunteer Information & Referral Service WY$162,053 Executive Director $30,414 $33,933 2023
Dbt-linehan Board Of Certification WA$160,158 Consulting Executive Director, Ex Officio $104,458 $94,647 2024
Community Recovery International MI$160,100 Director $65,700 $68,629 2024
Jersey Innovative Services Foundati NJ$162,494 Trustee $2,660 $2,404 2024
Road Radio Usa Inc PA$162,818 President $72,000 $74,811 2023
North Cherry Creek Counseling Center CO$159,406 Vice President $86,398 $83,842 2024
Petersburg Mental Health Services Inc AK$162,935 Executive Director $41,900 $39,495 2025
Fraser Independent Living Project V MN$159,211 Ceo/secretary $25,655 $25,655 2024
Rapha House NC$158,818 Board Chair $22,871 $24,623 2023
Sick Recovery For 638 PA$163,527 Executive Director $31,731 $32,024 2024
Nashua Street Corporation RI$158,759 President - Trustee $83,575 $81,102 2024
Beech Grove Comprehensive Drug-free IN$164,073 Executive Di $50,394 $53,783 2024
Watershed Ministries Inc NC$164,101 Executive Di $24,000 $25,097 2024
Sims Training And Wellness Center NC$157,833 Sims $47,640 $51,288 2023
Shelter Of Wisdom HI$157,678 Vp/director $32,400 $29,357 2024
The Shed Inc AL$157,435 President $25,284 $27,644 2024
Corpus Christi Safe Place House Inc TX$157,276 Administrator $31,750 $32,142 2024
Friends Of The Little White House SC$157,265 Executive Di $37,000 $40,218 2023
Bennie's Barn Inc OK$165,068 Executive Director $21,000 $24,093 2023
Youth Farm Inc IL$165,178 President & Ceo $21,294 $20,640 2025
Central Ohio Group Fellowship Inc OH$165,204 Office Manager $56,134 $60,170 2024
Pittsburgh Area Central Office Inc PA$156,990 Administrato $49,197 $49,651 2024
Day At A Time Inc CO$165,340 Manager $29,656 $28,779 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default91st
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted79th

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 (Sarah 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 326 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,861 is reasonable (approximately the 91st 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.