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PeerBasis
Compensation Comparability Determination

Empty Bowls Monongalia

Executive Director / CEO

EIN 814165537
WV · NTEE P60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jasmine Smithbauer, Executive Director / CEO ($5,695) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,613 total compensation of comparable organizations → $94,523 $5,695
$15,77210th
$25,33125th
$37,173Median
$54,17875th
$68,81290th
$5,695This org · 2nd
p10$15,772
p25$25,331
p50$37,173
p75$54,178
p90$68,812
$5,695

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 WV 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
Dress For Success Louisville Inc KY$177,065 Executive Director $65,000 $66,204 2024
Jose's Closet Inc AZ$172,789 President $38,150 $34,782 2024
Hurting And Hungry Charity CA$179,662 Secretary Ex Dir $30,646 $26,887 2022
Flagstaff International Relief Effort AZ$181,567 President $100,700 $94,523 2023
Robs Barbershop Community Foundation MD$167,633 Managing Director $58,500 $51,849 2024
Wish Granters Inc ID$167,251 Marketing & $26,546 $26,771 2024
Kings Mountain Crisis Ministry Inc NC$163,354 Executive Director $33,963 $33,269 2024
Stripes Of A Warrior Inc CA$192,459 Organizer $12,399 $10,450 2023
Pryor Ministries Center OK$157,125 Director $18,000 $19,345 2023
4th Street Basement Boutique OH$193,593 President & Ceo $24,857 $25,696 2023
Lantern Light Inc LA$194,804 Executive Di $70,833 $73,942 2024
Good Samaritan Mission Center PA$195,288 Executive Director $57,308 $54,178 2024
Guernsey County Cancer Society Inc OH$195,383 Director $10,950 $10,995 2024
Innovative Humanitarian Solutions Inc TX$195,397 President $73,250 $69,464 2024
Flushing Jewish Community Council I NY$152,579 Executive Di $21,000 $17,526 2025
Interfaith Of Natrona County Inc WY$150,397 Executive Dir. $55,000 $54,394 2025
Angel Baskets Inc CO$202,270 Executive Director $51,000 $46,360 2024
Community Action Social Services & Education Inc TX$203,584 Executive Director $49,390 $46,837 2024
Every Warrior Network LA$203,801 Chair $34,588 $37,173 2023
Christian Ministries Of H'burg Inc IN$145,438 Executive Director $25,000 $25,731 2023
Florida Automobile Dealers FL$205,050 President $47,873 $43,894 2023
Frog Ministry Inc FL$207,187 President $49,920 $43,312 2025
Mission 615 Inc TN$208,542 President $61,000 $60,786 2024
Together We Achieve IA$209,805 President $33,000 $34,254 2024
Life Line Of Sampson County Inc NC$210,875 Executive Director $25,860 $25,331 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2025 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 WV 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted2nd

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 (Jasmine Smithbauer) 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 53 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,695 is reasonable (approximately the 2nd 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.