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PeerBasis
Compensation Comparability Determination

Make A Child Smile Inc

Executive Director / CEO

EIN 752576724
TX · NTEE P580
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eveline Rivers-mccoy, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 246 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Eveline Rivers-mccoy — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

246 organizations qualified on sector, size, and geography 246 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $272,538 $20,000
$3,88710th
$10,64225th
$22,771Median
$40,38575th
$60,20490th
$20,000This org · 43rd
p10$3,887
p25$10,642
p50$22,771
p75$40,385
p90$60,204
$20,000

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 TX 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
Path Foundation PA$50,737 President & Ceo $56,601 $58,094 2023
Artists For The Humanities WI$50,511 President $26,699 $28,699 2023
Committee For The Absorption Of Soviet Emigrees NJ$50,967 Presidnet/treasurer $102,000 $93,731 2023
Bring It Home Florida Inc FL$50,995 Director $29,615 $27,812 2024
St James Youth Services Inc GA$51,035 Director $12,917 $12,984 2024
Polk Prosperity Campaign Inc FL$50,000 Vice President $9,975 $9,645 2023
Mountain Lake Services Foundation NY$51,373 Executive Dir. $27,595 $24,928 2024
Mercer Foundation Inc NC$49,880 Treasurer $11,911 $12,303 2024
Lincoln Association For Retarded Children Inc LA$49,735 Program Director $35,000 $39,666 2023
Lauren Mccluskey Foundation WA$51,698 Executive Director $71,875 $66,230 2023
Vinfen Corporation Of Plain Inc MA$52,151 Former Director & Ceo $21,978 $20,327 2023
Shelby County Arc Inc OH$52,184 Current Dire $15,296 $16,196 2024
Healing Justice Center NC$52,208 Executive Director/board Member $3,832 $3,958 2024
Hope For Widows TX$49,108 President $6,000 $6,000 2024
Lutheran Homes And Health Services WI$52,273 Ceo $22,653 $23,651 2024
East Savannah United Inc GA$49,030 Executive Di $81,477 $84,318 2023
Peace Of Thread Inc GA$52,300 President $24,432 $25,284 2023
Veteran Empowerment Neighborhoods MI$52,343 Executive Di $4,680 $4,829 2024
Forever Families Home Study FL$52,368 Director $25,000 $24,171 2023
Family Alternatives Inc GA$48,900 President $45,675 $47,267 2023
Vision For Independence Center WA$52,537 Clinic Director $24,934 $22,975 2023
Mental Retardation Community Services Of Nassau County Inc NY$52,678 Chief Executive Officer $214,386 $199,385 2023
Nami Acs Aka Nami Alameda County South CA$52,731 Executive Director $64,480 $55,661 2024
Connecticut Counseling Centers Fund Inc CT$52,807 Executive Director And Pre $57,005 $53,432 2024
Homesnowcom Inc CA$48,500 President $2,000 $1,726 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted31st

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 (Eveline Rivers-mccoy) 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 246 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 43rd 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.