Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Still Waters Counseling Center

Executive Director / CEO

EIN 582402616
GA · NTEE P46
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Smith, Executive Director / CEO ($43,346) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,055 total compensation of comparable organizations → $158,956 $43,346
$21,15010th
$34,29825th
$59,748Median
$88,30875th
$111,79590th
$43,346This org · 36th
p10$21,150
p25$34,298
p50$59,748
p75$88,308
p90$111,795
$43,346

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 GA 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 Haven SD$352,280 Executive Di $65,000 $71,345 2024
Pastoral Counseling Centers Of MA$368,022 Director $35,455 $31,687 2024
Grace Ministries VA$370,165 President/director $106,200 $104,994 2023
Pastoral Counseling VA$343,381 President/ceo $70,799 $69,995 2023
Samaritan Counseling Centers Of The TN$377,475 Executive D $3,750 $4,036 2023
Marriageteam WA$334,826 Deputy Executive Director $46,359 $41,279 2024
Family Service Association Of Lubbock TX$384,689 Executive Director $104,859 $104,320 2024
New England Center For Family Connection MA$386,805 Executive Director $61,679 $55,123 2024
Dad Tired SC$324,373 President $110,500 $114,650 2024
Drexel Community Fair Incorporated NC$322,260 President $2,000 $2,055 2024
United Marriage Encounter IA$319,064 Executive Director $9,000 $9,801 2024
Tinina Q Cade Foundation Inc MD$318,478 President & Ceo $50,000 $46,490 2024
Parenting And Childhood Education Inc MD$317,669 President $24,036 $22,349 2024
Gustafson Counseling And Consulting KS$317,012 President $25,000 $26,861 2024
Serenity Group Family Therapy Inc CA$313,988 Secretary $132,000 $113,361 2024
Hearts And Hands Counseling CA$313,794 Ceo $41,120 $34,403 2025
Encompass Connection Center OH$404,133 Co-director $18,939 $19,950 2024
Love-light Christian Counseling Inc IL$311,087 Director $124,600 $121,828 2024
Marriage And Family Counseling Of R I Co IL$405,623 Executive Director $90,871 $88,850 2024
Home Improvement Ministries Inc MA$408,221 President $119,025 $106,374 2024
The Counseling Institute Of Texas Inc TX$307,328 Secretary Admin Assit $18,000 $18,437 2023
Restoration Resources Ministry Inc OH$307,270 President $98,500 $103,758 2024
Emmanuel Center For Pastoral Counseling Of St Bartholomews Inc GA$307,004 Counselor And Exec Dir $138,158 $142,239 2023
Counseling Center At The Crossing IN$408,764 President $105,099 $110,229 2024
Great Marriages For Sheboygan County WI$304,852 Executive Director/ceo $89,449 $92,908 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default36th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted32nd

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 (Greg 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 76 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,346 is reasonable (approximately the 36th 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.