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PeerBasis
Compensation Comparability Determination

Bridge To Life Ministries

Executive Director / CEO

EIN 382473833
MI · NTEE P46Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Don E Smith, Executive Director / CEO ($64,062) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Don E Smith — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,945 total compensation of comparable organizations → $134,586 $64,062
$15,22810th
$27,66625th
$43,262Median
$82,08275th
$105,90890th
$64,062This org · 64th
p10$15,228
p25$27,666
p50$43,262
p75$82,082
p90$105,908
$64,062

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 MI 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
Equipping Network LA$278,874 President $30,142 $32,156 2023
Freedom That Lasts Ministries SC$279,515 Executive Director $81,473 $79,985 2024
Christian Psychological Services Of KS$275,098 Executive Dir. $30,637 $31,147 2024
Restore Ministries Inc MO$273,193 Minister $28,196 $28,103 2024
Pastoral Counseling For Denver Inc CO$284,132 Administrative Director $31,034 $28,004 2024
Newton Pregnancy Resource Center GA$284,362 Executive $59,900 $58,351 2023
Siloam PA$271,663 Executive Di $123,735 $116,117 2024
Shalveh Inc NY$269,717 Director $3,000 $2,551 2024
Community Counseling Center Inc CA$287,160 Executive Director $54,648 $43,262 2025
Ste Genevieve Area Center For Life MO$288,158 Executive Di $53,321 $54,715 2023
One Voice One Community PA$288,166 Vice Preside $35,000 $33,815 2023
Fuller Life Institute TX$288,769 Board Member $30,995 $29,177 2024
Living Well Inc OK$289,602 Executive Director $24,000 $24,228 2025
Teen Hope Of Idaho Inc ID$265,688 Executive Director (June-dec) $11,550 $11,904 2023
Someone To Tell It To Inc PA$265,573 Co-ceo $82,127 $79,347 2023
Camp Koala PA$292,269 President; Exec Director $50,000 $48,308 2023
Hope Matters Marriage Ministries TX$263,644 President $114,367 $110,837 2023
Haven Retreats Inc FL$293,861 Board Of Directors, Director (Employee) Nonvoting Member $52,975 $46,832 2024
Pastoral Care & Counseling Institute NC$262,503 Director $27,298 $27,327 2023
Free To Be Ministries OH$261,697 Executive Director $34,077 $34,968 2023
Great Marriages For Sheboygan County WI$304,852 Executive Director/ceo $89,449 $87,910 2024
Dovehouse Ministries TN$251,533 Founding Dir $62,956 $64,113 2023
Emmanuel Center For Pastoral Counseling Of St Bartholomews Inc GA$307,004 Counselor And Exec Dir $138,158 $134,586 2023
Restoration Resources Ministry Inc OH$307,270 President $98,500 $98,175 2024
The Counseling Institute Of Texas Inc TX$307,328 Secretary Admin Assit $18,000 $17,444 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted61st

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 (Don E 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 67 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,062 is reasonable (approximately the 64th 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.