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PeerBasis
Compensation Comparability Determination

Life Connections Of The Carolinas Inc

Executive Director / CEO

EIN 820682551
NC · NTEE T21
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Glenn Smith, Executive Director / CEO ($69,358) against every comparable organization that fit the selection criteria — 849 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: Glenn Smith — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

849 organizations qualified on sector, size, and geography 849 within the band form the benchmarked peer set.

Distribution of comparable compensation

$241 total compensation of comparable organizations → $500,011 $69,358
$16,83210th
$40,83425th
$75,815Median
$106,98575th
$150,00290th
$69,358This org · 45th
p10$16,832
p25$40,834
p50$75,815
p75$106,985
p90$150,002
$69,358

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 NC 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
Madison Visionary Partners Inc AL$916,558 Former Exec Director $38,430 $40,181 2024
Jewish Community Foundation Of Nm NM$915,693 Executive Dir. $47,520 $50,926 2023
South Central Regional Library Council NY$914,889 Executive Director $113,917 $99,624 2024
The Center For Nonprofit Excellence KY$914,757 Ceo (Prior) $145,327 $151,108 2024
Flickr Charitable Foundation CA$919,206 Executive Director $116,711 $100,416 2023
🔒 844 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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)42nd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted23rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 849-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.