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PeerBasis
Compensation Comparability Determination

Spreading Sunshine Inc

Executive Director / CEO

EIN 473973240
TN · NTEE E86
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diane Smith, Executive Director / CEO ($50,400) against every comparable organization that fit the selection criteria — 53 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: Diane Smith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,500 total compensation of comparable organizations → $116,051 $50,400
$24,46810th
$33,27625th
$44,313Median
$58,70975th
$80,51590th
$50,400This org · 64th
p10$24,468
p25$33,276
p50$44,313
p75$58,709
p90$80,515
$50,400

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 TN 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
Healing Heart Project FL$220,794 Executive Director $45,000 $40,217 2023
The Superhero Project OH$222,566 Staff Representative $50,000 $50,381 2023
Little Smiles (Pa) Inc PA$217,077 Exec. Director & Co-founder $45,600 $42,021 2024
Pink Ribbon Riders MI$225,101 Executive Di $78,520 $72,960 2025
Apache Creek Deaf And Youth Ranch NM$215,514 President $28,688 $29,354 2023
Rusfond Usa Inc NY$215,374 Pres/treas/dir $134,996 $116,051 2023
Jacobs House Inc CA$215,293 Executive Dir. $65,000 $51,865 2024
Equinoterapia Puerto Rico Inc PR$227,505 Executive Director $37,225 $36,157 2024
Dan's House Of Hope Inc TX$212,670 President $11,000 $10,167 2024
Strong Like Ak NC$229,278 Executive Director $46,410 $44,313 2024
Yamhill Valley Community Doulas Inc OR$212,123 President $40,286 $35,592 2023
Unverferth House Inc OH$230,398 Executive Director $59,986 $58,709 2024
Fountain Of Kindness Inc NY$209,435 President $60,000 $50,100 2024
Camp Millennium OR$207,339 Camp Director $61,379 $52,671 2024
State Of Texas Kidney Foundation TX$237,183 Ceo $61,402 $60,828 2022
The Jared Box Project PA$200,982 Executive Di $20,975 $19,328 2024
Cocktails & Caregivers Foundation Inc IN$245,064 President/founder $1,495 $1,500 2023
Angel Fund MN$246,041 President $17,500 $16,451 2023
The Caring Community Foundation Inc NC$248,863 Executive Director $97,500 $93,093 2024
The Danielle House Inc NY$192,634 Executive Di $36,725 $31,571 2023
Courageous Kidz Inc SC$249,512 Executive Director $33,212 $32,963 2023
Coalition For Usher Syndrome Research MA$250,204 Executive Director $72,497 $61,978 2023
Sweet Dreams Foundation CA$252,708 Founder $50,000 $39,897 2024
Rx Compassion Inc NY$257,553 Executive Director $101,562 $87,309 2023
Live-evermore Inc DC$257,816 Executive Director $60,000 $48,653 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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)55th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted64th

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 (Diane 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 53 similarly situated organizations (Same NTEE sector (E86), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,400 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.