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PeerBasis
Compensation Comparability Determination

So Kids Soar

Executive Director / CEO

EIN 611716117
DC · NTEE O99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenda Fu Smith, Executive Director / CEO ($104,615) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,689 total compensation of comparable organizations → $179,382 $104,615
$15,83710th
$28,67325th
$57,691Median
$79,26675th
$98,73490th
$104,615This org · 92nd
p10$15,837
p25$28,673
p50$57,691
p75$79,266
p90$98,734
$104,615

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 DC 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
Lexington Fraternal Order Of KY$347,585 President $5,000 $5,946 2024
Avenue941 Inc FL$347,323 Executive Director $71,142 $73,975 2024
Mulberry International KY$347,266 Executive Director $48,900 $56,652 2025
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $15,815 2023
Yours Ministry VA$350,896 President/treasurer $60,000 $64,124 2024
Run Minnesota MN$352,201 Executive Director $56,135 $61,395 2024
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $146,144 2023
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $39,399 2025
Made For More Foundation Inc FL$359,152 President $76,231 $79,266 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $57,642 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $66,396 2024
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $99,321 2023
Kids In Focus AZ$335,244 Interim Executive Director $64,552 $68,716 2024
Youth Opportunities Development PA$333,633 Executive Dir. $60,000 $68,185 2023
Southern Rhode Island Youth Hockey Association RI$329,401 Director $15,400 $15,924 2025
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $89,940 2024
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $35,345 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $13,776 2023
Raes Hope Inc TX$323,656 Executive Director $18,225 $20,775 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $39,095 2024
Free To Be CA$318,324 Executive Dir. $80,000 $74,492 2025
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $55,465 2023
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $73,383 2023
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,751 2024
Youth For A Better Future IL$312,309 Executive Director $64,000 $69,644 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default92nd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted89th

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 (Glenda Fu 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 73 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,615 is reasonable (approximately the 92nd 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.