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PeerBasis
Compensation Comparability Determination

Seedleaf Inc

Executive Director / CEO

EIN 450582109
KY · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Smith, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 319 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

319 organizations qualified on sector, size, and geography 319 within the band form the benchmarked peer set.

Distribution of comparable compensation

$568 total compensation of comparable organizations → $232,161 $65,000
$16,75110th
$38,96425th
$61,899Median
$80,02075th
$108,25690th
$65,000This org · 55th
p10$16,751
p25$38,964
p50$61,899
p75$80,020
p90$108,256
$65,000

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 KY 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
Southern Palmetto Foundation SC$392,774 President And Ceo $79,281 $76,984 2024
Centro Nueva Creacion PA$391,102 Director $45,040 $43,041 2023
Carpenters For Hope Charitable MA$390,948 President $131,734 $113,439 2023
San Antonio Fighting Back Inc TX$389,892 President/di $17,344 $16,625 2023
Renewall Inc WV$396,012 Executive Dir. $42,700 $44,304 2023
Friends Of Finland And Community MN$396,245 Executive Director $38,628 $35,527 2024
West Brighton Community NY$388,047 Executive Di $80,000 $67,286 2024
The Tatanka Funds Incorporated SD$396,706 Executive Director (Thru July 24) $69,954 $71,860 2024
Vancouvers Downtown Association WA$387,829 Executive Director $90,000 $77,215 2023
Bison Boosters Club Of Milnor Nd ND$387,613 President $540 $568 2023
Vp Community Impact Foundation MO$387,402 Director $139,313 $141,397 2023
Flatland Productions Inc TX$386,794 Vp/secretary $112,800 $108,127 2023
Renew Moline Inc IL$385,922 Executive Director $132,242 $121,010 2024
Westown Community Development Corp OH$398,892 Executive Di $84,078 $82,887 2024
Watershed Human And Community Development Agency Inc AR$399,384 Treasurer $30,034 $32,351 2023
Kingsbridge Riverdale Van Cortland Development Co NY$384,653 Executive Director $37,668 $32,618 2023
Main Street Oregon City OR$384,442 Executive Director $68,557 $59,259 2024
Communitycare Of Lyme NH$384,156 Executive Director (Former) $19,200 $16,076 2025
Stuart Main Street Assoc Inc FL$401,086 Executive Director $66,090 $57,789 2024
Mobu Enterprises Foundation Corp GA$383,520 Operations Manager $2,000 $1,927 2023
The Michigan Environmental Council MI$383,497 Former Presi $63,775 $61,270 2024
Whitestone Community Association AK$402,005 Secretary $13,824 $12,302 2024
The Montgomery Institute MS$402,323 President $52,000 $53,906 2024
Holy Ghost Association Inc MA$402,345 Asst Treasurer $18,221 $15,690 2023
Ripley County Caring Community MO$403,145 Executive Di $50,715 $49,997 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default55th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted50th

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 (Christine 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 319 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 55th 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.