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PeerBasis
Compensation Comparability Determination

Hba Charitable Foundation

Executive Director / CEO

EIN 455302161
OK · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Smith, Executive Director / CEO ($30,300) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeffrey Smith — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,861 total compensation of comparable organizations → $76,746 $30,300
$4,63710th
$11,17225th
$20,266Median
$41,27375th
$54,73390th
$30,300This org · 68th
p10$4,637
p25$11,172
p50$20,266
p75$41,273
p90$54,733
$30,300

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 OK 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
Hope Center Of Leroy Inc NY$107,728 Development Director $26,180 $21,484 2023
Childrens Lifeline International Inc CO$108,936 President $50,000 $43,540 2023
Girls Inc Foundation TX$109,250 Ceo $14,570 $12,856 2024
My Brothers Keeper Inc WI$104,417 President Founder Mentor $85,512 $76,746 2025
Casa Ramona Inc CA$111,506 Executive Director $73,174 $55,736 2024
Ojisda Sustainable Indigenous Futures NY$112,965 Founder & Executive Director $52,373 $41,746 2024
Childrens Humanitarian Services WA$113,611 President $5,304 $4,489 2022
At The Well Conferences Inc NJ$95,406 Executive Director $23,000 $18,649 2023
New Mexico Child First Network Inc NM$93,491 Executive Di $19,500 $19,047 2023
Project Life Positeen SC$93,444 Director $25,950 $24,586 2023
Barstow Acres Children's Center Inc MD$123,306 Executive Director $2,316 $1,861 2025
At Risk Children Foundation Inc FL$128,000 Field Officer Sup $7,000 $5,972 2023
Three Rivers Respite SC$128,093 Director $15,000 $13,804 2024
Links Of Hope Inc FL$83,181 Executive Director $35,000 $29,003 2024
Ambassadors Of Fathers House NJ$80,101 Vice President $13,846 $10,905 2024
Jeeah's Hope Inc GA$77,066 Director $67,103 $61,274 2023
Masonic Club Of Darien Inc CT$76,879 President $3,030 $2,580 2023
Daft Youth Services Inc NY$138,504 Executive Director $50,000 $39,855 2024
Go Team Foundation CA$139,450 President $60,000 $45,702 2024
The Will To Live Foundation Inc GA$146,104 Treas/secretary $13,500 $11,974 2024
Life Saver Ministries Inc NY$152,152 Executive Di $31,499 $25,849 2023
Dove Uganda Children's Fund WA$157,535 Exec Director $10,000 $8,131 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default68th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Jeffrey 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 22 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,300 is reasonable (approximately the 68th 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.