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PeerBasis
Compensation Comparability Determination

Be Smooth Inc

Executive Director / CEO

EIN 824976018
CA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lecia Harrison, Executive Director / CEO ($106,314) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $174,540 $106,314
$15,32210th
$29,20725th
$51,874Median
$74,25075th
$98,39990th
$106,314This org · 95th
p10$15,322
p25$29,207
p50$51,874
p75$74,250
p90$98,399
$106,314

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 CA 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
Worthy Beyond Purpose Inc CA$263,745 Executive Director $61,007 $59,257 2024
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $116,557 2024
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $19,426 2024
The Undefeated Foundation Inc CA$259,000 Director $50,000 $50,000 2023
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $25,000 2023
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $3,000 2023
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $73,745 2024
Youth Utilizing Power And Praise Organization CA$252,823 Executive Director $54,000 $54,000 2023
Venture Free Foundation CA$251,027 Executive Director $46,800 $45,457 2024
Student Movement Of Justice And Opportunity CA$246,623 Executive Director $38,400 $37,298 2024
Badger Association For Athletic Develop CA$283,416 President & Ceo $45,500 $44,195 2024
School Of Unity And Liberation CA$283,558 Executive Dir. $76,013 $76,013 2023
City Hearts Kids Say Yes To The CA$243,926 Executive Di $101,250 $98,345 2024
Nature Rangers Wilderness Programs CA$243,102 Executive Director $46,489 $45,155 2024
Envision Your Pathway Inc CA$286,377 Executive Director $104,000 $98,412 2025
Aster Study Center Inc CA$288,192 Board Member $8,000 $8,000 2023
Renegade Girls CA$288,333 Co Director $101,000 $101,000 2023
Sebastopol Sea Serpents CA$240,202 Head Coach $143,552 $139,434 2024
Sacred Rok CA$289,602 Executive Dir. $43,000 $43,000 2023
Accelerate Education Group CA$239,395 President $27,600 $26,808 2024
The Axiom Project Inc CA$290,761 Executive Dir. $53,406 $51,874 2024
Im A Movement Not A Monument CA$294,495 Ceo $19,875 $19,305 2024
New Hope Community Development CA$295,653 Executive Dir. $16,000 $16,000 2023
Focusfish Inc CA$296,355 Executive Dir. $73,963 $73,963 2023
Joyful Child Foundation-in Memory Of Samantha Runnion CA$231,819 Executive Director $47,640 $47,640 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted95th

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 (Lecia Harrison) 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 63 similarly situated organizations (Same NTEE sector (O50) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,314 is reasonable (approximately the 95th 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.