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PeerBasis
Compensation Comparability Determination

Lower Shore Friends Inc

Executive Director / CEO

EIN 521967333
MD · NTEE F99Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Wilmore Sterling, Executive Director / CEO ($64,911) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wilmore Sterling — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,562 total compensation of comparable organizations → $141,383 $64,911
$30,31110th
$47,87125th
$69,865Median
$90,13975th
$111,75090th
$64,911This org · 45th
p10$30,311
p25$47,871
p50$69,865
p75$90,139
p90$111,750
$64,911

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 MD 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
Unity Hall CA$275,819 Chairperson $112,628 $104,026 2023
Intouch Outreach Resource Ctr IN$280,000 Executive Director For Programs $108,000 $121,822 2023
Healing Hoofbeats Of Ct Inc CT$271,558 Executive Director $78,000 $78,226 2023
Mental Health Services Of Snohomish WA$283,668 President/ceo, Compass Health $29,848 $27,764 2024
Itp International CA$284,778 President $86,742 $80,117 2023
Dmax Foundation PA$269,972 Executive Di $100,719 $107,434 2023
Operation Happy Nurse VA$286,417 Founder/principal Officer $39,000 $40,278 2023
Intentions NC$289,140 Director $30,000 $33,156 2023
Mental Health News Education Inc MA$290,736 Executive Di $103,219 $93,882 2025
How To Read Your Baby CO$295,443 Executive Director $88,620 $88,285 2024
The Ark Foundation CA$297,592 President $62,219 $55,818 2024
First Aid Arts WA$304,007 Board Member $62,694 $60,038 2023
Free To Smile Foundation Inc OH$305,209 Executive Director $120,260 $132,334 2024
Alliance180 Inc NY$306,877 Founder And Director $48,461 $46,840 2023
Breaking The Silence New Mexico NM$309,573 Executive Dir. $63,057 $70,462 2024
Employee Assistance Program Of Warren NY$312,220 Executive Dir. Effective $108,890 $105,247 2023
Made Of Millions Foundation Inc NY$242,670 Executive Director/chair Of The Board $29,073 $27,294 2024
California Chaplain Corps CA$313,397 Exec. Director $76,310 $68,460 2024
Nami Yolo County CA$237,958 Executive Director $87,400 $80,725 2023
Faithbridge Portland OR$320,862 President $129,162 $128,298 2023
St Bernard Parish Adult Drug Court Inc LA$324,421 Daigle $58,811 $69,268 2023
Comeback Yoga CO$325,609 Executive Director $106,420 $106,017 2024
Teens4teens Help CA$215,165 Co-founder $72,000 $64,593 2024
The Mcclean Fletcher Center Inc MS$212,869 Executive Director $51,827 $58,425 2025
Arlee Rehabilitation Center MT$209,898 Program Director $46,492 $53,605 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default45th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted42nd

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 (Wilmore Sterling) 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 38 similarly situated organizations (Same NTEE sector (F99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,911 is reasonable (approximately the 45th 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.