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PeerBasis
Compensation Comparability Determination

Savannah Smiles Inc

Executive Director / CEO

EIN 651314241
LA · NTEE T12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Scharfenstein, Executive Director / CEO ($38,000) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Scharfenstein — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,421 total compensation of comparable organizations → $185,032 $38,000
$8,87810th
$16,92925th
$48,730Median
$67,20275th
$87,97390th
$38,000This org · 41st
p10$8,878
p25$16,929
p50$48,730
p75$67,202
p90$87,973
$38,000

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 LA 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
Social Venture Partners San Antonio TX$310,724 Executive Dir. $63,000 $58,922 2023
Rasm Realtors Charitable Foundation Inc FL$311,543 Ceo $7,503 $6,401 2024
The Marcus Allen Foundation CA$297,468 President And Ceo $94,084 $73,780 2024
Portraits Of Hope Inc AL$315,906 Director And Manager $7,200 $7,064 2024
Down Syndrome Association Of Atlanta GA$320,700 Director $73,600 $67,207 2024
Indy Foundation MN$322,800 President $11,000 $10,163 2023
Hope Reigns Charity Foundation Inc CA$288,247 President $26,561 $20,829 2024
Grant Fuhr Foundation CA$288,111 Event Director $20,000 $15,684 2024
Fox & Roachtrident Charities PA$325,955 President/trustee $74,188 $67,188 2024
Simpson Foundation PA$326,523 President/ceo $15,859 $14,363 2024
Rock Cf Foundation MI$334,702 President/ce $81,500 $76,395 2024
The Isaacs Foundation TN$276,448 President $16,800 $16,037 2024
Texas Trust Gives TX$335,335 Executive Director $10,089 $9,436 2023
Angela Stanford Foundation TX$274,306 Executive Dir. $53,750 $48,828 2024
Exodus Vision CA$271,629 President $20,833 $16,337 2024
Kids In Need Distributors Inc MD$340,287 Treasurer $24,010 $20,385 2024
Lakes Area United Way MN$271,036 Executive Dir. $66,522 $59,694 2024
Ps I Love You Foundation CA$266,739 Key Employee $78,000 $62,974 2023
Finn's Fighters Inc FL$346,041 President/exec. Dir. $40,778 $34,789 2024
Women's Fund Of Greater La Crosse Inc WI$263,732 Executive Director $52,600 $49,888 2024
Osprey Village Thrift Stores Llc SC$347,951 Executive Director $1,500 $1,421 2024
Childrens Network Internationa GA$261,184 Ceo/cfo $9,600 $9,025 2023
Creatives Want Change Inc NY$351,230 Director Of Programs $72,116 $60,929 2023
Building On Love Inc NY$357,354 Executive Dir. $112,006 $89,547 2025
Straight Street International TN$253,475 Treasurer $41,000 $40,294 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default41st
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted33rd

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 (Jennifer Scharfenstein) 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 58 similarly situated organizations (Same NTEE sector (T12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 41st 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.