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PeerBasis
Compensation Comparability Determination

Mary's House Ministry Alliance For

Executive Director / CEO

EIN 562396016
SC · NTEE P43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristina Smith, Executive Director / CEO ($4,200) against every comparable organization that fit the selection criteria — 576 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: Kristina Smith — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

576 organizations qualified on sector, size, and geography 576 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $243,966 $4,200
$6,37810th
$13,61825th
$26,004Median
$44,09875th
$64,13290th
$4,200This org · 6th
p10$6,378
p25$13,618
p50$26,004
p75$44,098
p90$64,132
$4,200

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 SC 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
New American Community Lending MD$89,017 President & Ceo $40,592 $37,451 2023
Helping The Behaviorally Challenging CA$89,112 President And Ceo $30,000 $24,831 2024
Valley Of The Sun School Properties One AZ$88,981 Board Member $18,515 $17,068 2024
Parenting Resource Center Of East TX$89,394 Executive Dir. $40,392 $38,730 2024
African Resource Center Of West Michigan MI$89,560 Executive Director $60,240 $59,601 2024
Manna Cafe Ci VA$88,530 President $29,548 $27,347 2024
Community And Seasoned Citizens Inc OH$88,363 Trustee $3,432 $3,484 2024
Lincoln Road Llc ID$89,749 Chief Executive Officer $6,686 $6,818 2024
Honor Bound Foundation Inc CT$88,313 President $74,983 $67,391 2024
Bishop Joseph Ministries Inter SD$89,921 President $42,000 $45,744 2023
Woods Foundation Of New Jersey Inc NJ$89,961 Treasurer $30,458 $26,837 2023
Wayne Hostels Holding Inc NY$88,086 Chief Executive Officer $19,703 $17,066 2024
Hope For Grieving Families VA$88,080 Executive Director $47,917 $44,348 2024
Nursing Foundation Of Pennsylvania PA$90,107 Ceo $1,194 $1,175 2023
Teen Center Inc TN$90,283 Treasurer $10,000 $10,076 2024
Southwest Colorado Accelerator Prog CO$90,333 Executive Di $106,416 $100,699 2023
Blue Water Residential Nonprofit MI$87,761 Executive Director $8,971 $8,876 2024
United Helpers Residence Inc NY$87,550 Chief Executive Officer $21,503 $19,175 2023
International Leadership Training MO$87,360 Director $38,666 $39,256 2024
Adams Clubhouse - Quality Care For Special Needs AR$90,822 Executive Director $5,486 $5,911 2024
Spaulding Family Resource Center NC$90,824 Center Direc $21,600 $21,393 2024
Helping Hands Of Potsdam Inc NY$90,906 Executive Di $25,910 $22,442 2024
Selflessservice Inc PA$87,194 Executive Di $28,800 $28,343 2023
Rainbow Farms Inc MS$90,937 President $27,000 $28,825 2024
Jm Murray Foundation Inc NY$86,855 Treasurer $16,590 $14,370 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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)5th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted5th

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 (Kristina 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 576 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,200 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.