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PeerBasis
Compensation Comparability Determination

Philanthropy West Virginia Inc

Executive Director / CEO

EIN 550721553
WV · NTEE T99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennie Smith-peers, Executive Director / CEO ($46,738) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennie Smith-peers — reported title “PRES. & CEO (EX-OFFICIO)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,004 total compensation of comparable organizations → $127,602 $46,738
$8,92110th
$21,95725th
$37,195Median
$70,33375th
$89,16290th
$46,738This org · 57th
p10$8,921
p25$21,957
p50$37,195
p75$70,333
p90$89,162
$46,738

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 WV 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
Wings Educational Foundation MO$267,115 Secretary $4,420 $4,212 2025
Evanstonskokie District 65 Educational IL$267,731 Executive Director $95,191 $86,432 2024
Cedar Hill Cemetery Foundation Inc CT$261,678 Executive Director $39,643 $34,329 2024
Tma Properties Foundation Inc FL$261,549 President $9,129 $7,717 2025
Kelly Cares Foundation IN$260,576 Director Of Finance/treasurer $93,414 $90,982 2024
Rebuilding Together- Anne Arundel MD$253,648 Executive Director $43,077 $37,195 2024
Maeday Rescue Inc CA$248,382 President $54,184 $43,212 2024
Erasmus Neighborhood Federation Inc NY$241,786 Executive Director $57,512 $46,761 2025
Liv Like A Unicorn NJ$238,307 President & Ceo $24,000 $20,375 2023
Hamilton Education Foundation Inc WI$294,433 Co-executive Director $4,333 $4,303 2023
Replanted Ministry TX$236,771 Executive Director $40,000 $36,955 2024
American Friends Of Action PA$300,229 Program Dire $75,686 $69,709 2024
Operation True North TX$231,825 Executive Dir. $51,637 $47,706 2024
All For Him Ministry Inc TN$304,184 President $22,471 $22,460 2023
Engineers Charitable Trust NY$304,582 Executive Director $94,257 $78,664 2024
St Ann's Of Greater Rochester Inc NY$224,599 President/ceo $78,615 $65,610 2024
Abbas House WY$223,095 Ceo $36,717 $36,313 2024
Responsibility CA$222,654 Executive Dir. $160,000 $127,602 2024
Friends Of Michlalah Yerushalayim Inc NY$311,382 President $3,600 $3,004 2024
Finao WI$314,091 President $14,400 $14,300 2023
Opportunity Living Foundation IA$216,595 Chief Executive Officer $10,609 $10,728 2024
Mercy Health Care Foundation IA$210,723 President & Ceo Chi Health $29,391 $30,600 2023
Penn-harris Madison Educational IN$206,063 Executive Director $48,431 $48,564 2023
Africa Network Evangelism Task TX$327,442 Ceo & Chairman $119,400 $113,568 2023
Oak Harbor Educational Foundation WA$201,511 Executive Director $40,013 $34,064 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default57th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted37th

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 (Jennie Smith-peers) 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 35 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,738 is reasonable (approximately the 57th 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.