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PeerBasis
Compensation Comparability Determination

Unitarian Universalist Action New Hampshire

Executive Director / CEO

EIN 821355025
NH · NTEE P20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Timothy P Smith, Executive Director / CEO ($18,500) against every comparable organization that fit the selection criteria — 258 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

258 organizations qualified on sector, size, and geography 258 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $282,932 $18,500
$11,29610th
$25,78525th
$42,421Median
$68,23475th
$96,40790th
$18,500This org · 16th
p10$11,296
p25$25,785
p50$42,421
p75$68,234
p90$96,407
$18,500

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 NH 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
Vetcares Inc CA$128,729 Ceo $130 $124 2024
Eugene Bell Foundation Inc SC$129,280 Chairman $58,836 $68,234 2024
Careyes Foundation CA$128,003 Director $16,000 $15,812 2023
Spring Research Innovation Network Group CA$127,975 Executive Director $23,868 $23,588 2023
The Pat Green Foundation TX$127,906 Executive Director $67,650 $77,449 2023
Beautiful Spirited Women TN$129,715 Founder $23,750 $28,571 2023
Women To Women Inc CO$130,423 Program Chai $30,000 $31,978 2024
Love In The Name Of Christ Of Lewis County WA$130,543 Executive Director $53,016 $52,765 2024
Gapp Services Inc MN$126,377 President $59,500 $65,357 2024
Ventura County Central Service Office Inc CA$126,080 Office Manager $68,007 $69,965 2022
Exponential Destiny WY$125,828 Director $8,750 $10,416 2024
Better Business Bureau Of Ne In IN$131,614 President/ C $11,390 $13,747 2023
Accountability Oregon OR$131,868 Officer $66,187 $68,327 2024
One Colorado CO$125,298 Executive Di $8,849 $9,432 2024
Girlie Girls Mentoring Program LA$125,237 Executive Director $50,000 $61,204 2024
Capernaum Inc TX$124,878 President $96,031 $109,940 2023
Project Help Of Steuben Co IN$124,664 Executive Di $66,000 $77,372 2024
Miracle Church Of Christ Incorporated NY$124,397 Asiamah $7,500 $7,533 2024
Iredell Statesville Community Enrichment Corp Inc NC$124,124 Ceo $21,875 $25,868 2023
Pueblo Community Soup Kitchen CO$123,961 Executive Director $39,439 $43,281 2023
Franklin County Senior Citizens Inc TN$133,426 Current Director $35,269 $41,212 2024
Lifebridge Of South Carolina SC$123,842 Prior Direct $41,423 $48,039 2024
Coolbaugh Township Firemen's Relief PA$133,666 Secretary $1,200 $1,331 2024
Medina County Food Pantry TX$123,585 Manager $21,488 $24,600 2023
For All Ages Inc CT$133,882 Director And Ceo $73,186 $76,281 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default16th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted13th

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 (Timothy P 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 258 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,500 is reasonable (approximately the 16th 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.