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PeerBasis
Compensation Comparability Determination

Community Grief Support Service

Executive Director / CEO

EIN 631178251
AL · NTEE P46
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catherine Pittman Smith, Executive Director / CEO ($45,536) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Catherine Pittman Smith — reported title “EXECUTIVE DIRECTOR - PART YEAR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,913 total compensation of comparable organizations → $132,384 $45,536
$16,06910th
$27,21225th
$39,555Median
$78,73075th
$105,74690th
$45,536This org · 54th
p10$16,069
p25$27,212
p50$39,555
p75$78,730
p90$105,746
$45,536

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 AL 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
Eagle Family Ministries Inc AR$230,634 President $32,500 $34,814 2023
Empowered And Dedicated To Edify The MA$231,724 Ceo And Exec Director $100,000 $83,179 2024
Heart In Balance CA$228,400 Executive Dir. $25,190 $20,134 2024
Worldwide Marriage Encounter Usa CA$239,704 Office Manager $74,845 $59,823 2024
Illinois Mental Health Counselors Assoc IL$240,710 Executive Director $35,100 $31,118 2025
Joshua Holmes Ministries TX$220,000 Secretary $28,000 $25,926 2024
Bliss & Wisdom Culture And Education CA$218,140 Cfo $2,400 $1,975 2023
Daemion Counseling Center Inc PA$217,687 Executive Director $24,728 $23,500 2023
Mobilepreacherorg Inc FL$249,166 President & Ceo $90,600 $78,783 2024
Delaware Multicultural And Civic Organiz DE$210,427 President $27,347 $24,786 2024
Dovehouse Ministries TN$251,533 Founding Dir $62,956 $63,064 2023
Marriage Adventure Inc GA$210,041 President $42,500 $39,555 2024
Journey For Life NC$203,981 President $122,650 $117,306 2024
Free To Be Ministries OH$261,697 Executive Director $34,077 $34,396 2023
Pastoral Care & Counseling Institute NC$262,503 Director $27,298 $26,879 2023
Hope Matters Marriage Ministries TX$263,644 President $114,367 $109,023 2023
Someone To Tell It To Inc PA$265,573 Co-ceo $82,127 $78,049 2023
Teen Hope Of Idaho Inc ID$265,688 Executive Director (June-dec) $11,550 $11,709 2023
Shalom Place PA$194,120 President $100,605 $95,610 2023
Shalveh Inc NY$269,717 Director $3,000 $2,509 2024
Whatever It Takes Ministries Inc FL$191,117 President $71,448 $63,963 2023
Seeds Wilderness Therapy CO$191,070 Executive Director $35,560 $32,494 2023
Siloam PA$271,663 Executive Di $123,735 $114,217 2024
The Apollos Project Inc RI$189,280 Director $11,000 $9,763 2024
Restore Ministries Inc MO$273,193 Minister $28,196 $27,643 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default54th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted53rd

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 (Catherine Pittman 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 59 similarly situated organizations (Same NTEE sector (P46), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,536 is reasonable (approximately the 54th 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.