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PeerBasis
Compensation Comparability Determination

Ruth's Gleanings

Executive Director / CEO

EIN 824277688
SC · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tonja Smith, Executive Director / CEO ($72,456) against every comparable organization that fit the selection criteria — 293 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

293 organizations qualified on sector, size, and geography 293 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,655 total compensation of comparable organizations → $363,252 $72,456
$20,82710th
$41,62525th
$60,049Median
$80,25675th
$101,20090th
$72,456This org · 66th
p10$20,827
p25$41,625
p50$60,049
p75$80,256
p90$101,200
$72,456

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 SC 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
Senior Care Of Orange County Inc NC$457,599 Executive Director $63,657 $63,048 2024
One Life WA$461,467 Ceo $25,400 $22,442 2023
Bay Area Womens And Childrens Center CA$456,204 Executive Dir. $162,500 $134,503 2024
Rccc Inc TX$455,450 Executive Di $96,709 $92,729 2024
Wayfaring Band Inc CO$455,251 Executive Director $89,786 $82,525 2024
Single Mothers Outreach Inc CA$463,057 Executive Director $94,269 $78,027 2024
Childsafe Center - Cac VA$463,134 Executive Director $87,071 $80,586 2024
Wilf Transport Inc NJ$454,500 President $57,000 $48,782 2024
American Association Of Adapted Sports GA$463,772 Executive Dir. $109,894 $105,916 2024
Diabetes Youth Services OH$453,627 Executive Director $43,408 $44,070 2024
Houston Aphasia Recovery Center TX$453,030 Executive Director $112,154 $107,539 2024
Southeast Community Development CA$466,328 Executive Di $83,589 $71,231 2023
Second Chance Outreach WA$451,205 Executive Dir. $88,251 $81,171 2022
Tvec Charitable Foundation Inc TX$450,758 Executive Director $175,014 $167,812 2024
Bring On The Spectrum Inc NY$468,382 Ceo $39,192 $33,947 2024
Arizona Caregiver Coalition Inc AZ$468,536 Executive Director Until 7/1/24 $35,038 $33,254 2023
The Alexander House Apostolate TX$468,758 President And Ceo $88,743 $85,091 2024
Phenomenal She WA$447,261 President And Ceo $76,794 $67,851 2023
Institute For Affordable Transportation IN$471,165 Executive Director $88,616 $89,577 2024
Love Overwhelming WA$446,381 Executive Director $64,800 $55,611 2024
Xquisite NV$471,984 Executive Di $88,300 $84,841 2024
Hearts And Hands Faith In Action NY$474,418 Executive Director $85,397 $73,968 2024
Circle Of Friends Inc GA$443,345 Supportive Employment Manager $43,899 $42,310 2024
Quad Cities Open Network Inc IL$443,206 Director $70,508 $68,407 2023
Asi Capitola Inc MN$475,700 President $65,715 $64,081 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default66th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted59th

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 (Tonja 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 293 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,456 is reasonable (approximately the 66th 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.