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PeerBasis
Compensation Comparability Determination

Beverly Smith Ministries

Executive Director / CEO

EIN 561954101
NC · NTEE X80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Beverly Smith, Executive Director / CEO ($7,940) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,142 total compensation of comparable organizations → $136,311 $7,940
$22,62210th
$25,16525th
$37,468Median
$69,33775th
$97,48790th
$7,940This org · 6th
p10$22,622
p25$25,165
p50$37,468
p75$69,337
p90$97,487
$7,940

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 NC 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
Deano And The Dynamos Inc CA$156,200 Chairman $49,450 $42,546 2023
Christian Television Of Tallahassee FL$140,154 President $7,630 $7,142 2023
Why Stand With Israel TX$168,872 Director $113,300 $109,687 2024
Revelation Of Love Ministries AR$169,780 President $22,800 $24,803 2024
Hello Creative UT$131,109 President & $70,000 $69,337 2024
Faith House Inc NY$129,977 President $40,000 $36,014 2023
Project Curate TX$172,209 Chairman Of The Board $53,542 $51,834 2024
Network 7 Media Center Inc TN$124,282 President $36,617 $37,250 2024
Reflecting The Truth Ministriesinc TN$184,654 President $22,316 $22,702 2024
Lowery Institute For Excellence TX$185,534 President $72,000 $69,704 2024
Revival Plan Association CA$189,096 President $54,808 $47,156 2023
Living In The Blessing Ministries TX$112,130 President $136,762 $136,311 2023
Christianity Engaged AZ$202,861 President And Ceo $96,000 $89,353 2024
Brenda Walsh Ministries TN$206,263 President $30,352 $31,790 2023
The Fig Tree WA$206,620 Editor Publisher $42,000 $37,468 2023
Northwest Energy Supply Cooperative OR$217,866 Chief Exec O $28,000 $25,165 2024
Lineage Journey Inc CA$218,856 Ceo $26,927 $22,503 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted0th

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 (Beverly 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 17 similarly situated organizations (Same NTEE sector (X80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,940 is reasonable (approximately the 6th 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.