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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 621217515
TN · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Smith, Executive Director / CEO ($44,233) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolyn Smith — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$765 total compensation of comparable organizations → $118,060 $44,233
$3,95010th
$14,64725th
$50,250Median
$66,99475th
$90,52290th
$44,233This org · 45th
p10$3,950
p25$14,647
p50$50,250
p75$66,994
p90$90,522
$44,233

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 TN 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
San Diego Lions Welfare Foundation CA$245,585 Executive Dir. $12,438 $10,218 2024
Working Men Of Christ Inc KS$240,294 Executive Director $42,000 $43,167 2024
Rochester Rotary Club NY$246,305 Executive Director $9,493 $7,950 2025
Mentor Discover Inspire Inc CA$246,941 Program Development Director $24,000 $20,298 2023
The 1477 Corporation Of Bergenfield NJ$247,858 Secretary $4,500 $3,724 2025
Ministry Of Zoey's Place TX$248,890 President $11,520 $10,963 2024
House Of Compassion IA$229,933 Executive Director $51,000 $54,694 2023
Gateway To The Great Outdoors IL$257,166 President Treasurer $25,631 $23,972 2024
Arab American Friendship Center MI$257,245 Executive Director $47,684 $46,823 2024
Youth Leadership Authority Inc NV$257,686 President Executive Director $82,200 $80,702 2023
Institute For Public Leadership NE$227,033 Executive Director $85,000 $84,733 2025
Atlanta Woman's Club GA$259,551 Director Of Sales And Even $115,743 $110,716 2024
Lexington Lions Club Endowment Inc KY$260,764 Secretary & $3,000 $3,066 2024
Front Range Community Services Inc CO$262,100 Exec Director $55,583 $52,202 2023
Leadership Macomb Inc MI$262,652 Executive Director $108,817 $106,853 2024
Gapps Global Alliance To Prevent WA$265,582 Treasurer $24,000 $20,442 2024
Coastal Communities Family Success NJ$267,798 Executive Director $75,000 $65,587 2023
North Carolinas Eastern Alliance NC$270,119 President/ceo $3,000 $3,036 2023
Senior Center Of Langlade County In WI$270,449 Program Director $33,991 $34,769 2023
Law Foundation Of Berks County PA$215,296 Executive Director $25,151 $23,861 2024
Texas Lions Foundation Inc TX$213,303 Chief Operation $18,000 $17,130 2024
Community Services Agency Of The DC$276,632 Executive Director Thru March 2024 $112,909 $94,261 2024
Start Up Kids Club TX$209,565 Executive Di $62,370 $59,354 2024
Crow Wing County Victim Services MN$208,111 Executive Director $105,545 $99,217 2024
Adpi Properties Inc GA$207,123 Executive Director $24,687 $23,615 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted36th

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 (Carolyn 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 67 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,233 is reasonable (approximately the 45th 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.