Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Minds Matter

Executive Director / CEO

EIN 842193210
TN · NTEE F99
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Louise Smith, Executive Director / CEO ($25,620) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,302 total compensation of comparable organizations → $175,827 $25,620
$44,13810th
$58,00025th
$75,817Median
$97,28175th
$120,12590th
$25,620This org · 6th
p10$44,138
p25$58,000
p50$75,817
p75$97,281
p90$120,125
$25,620

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 TN 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
Nami Of Pennsylvania Montgomery County PA$435,012 Executive Director $105,658 $105,931 2023
Defenders For Children SC$433,590 Ceo $46,790 $47,667 2024
Ohio Victim Witness Association Inc OH$438,569 Executive Director $70,013 $72,413 2024
Taylor Hooton Foundation For Fighting TX$439,466 President $115,289 $115,944 2023
Maji Ya Chai Land Sanctuary MN$440,159 Executive Dir. $86,250 $83,224 2024
The Healing Center WA$428,859 Director $81,000 $70,817 2024
Warriornow CO$427,810 Director $5,500 $5,302 2023
Progressive Recovery Outreach Inc NC$442,980 Ceo $120,000 $121,081 2024
Erowid Center CA$423,518 President $100,386 $84,648 2024
Heart Mind Haven CO$418,577 Executive Dir. $113,000 $108,935 2023
Hungry Hill Foundation TX$418,031 President $90,002 $90,513 2023
Greentree Peer Support Program NC$452,730 Executive Di $58,000 $58,523 2024
Westchester Center For The Study Of NY$416,610 Executive Director $7,250 $6,398 2024
New Beginning Of Charleston Inc SC$455,552 Program Coordinator $60,577 $61,713 2024
National Alliance Of Mental Illness PA$412,570 Executive Director $84,503 $82,291 2024
Kids Interdisciplinary Services Inc NC$411,345 Executive Director $77,334 $80,335 2023
Empowerment Systems Inc AZ$409,198 Ceo $137,441 $132,890 2023
Grace After Fire TX$467,771 President & Ceo $75,000 $73,262 2024
Detroit Youth Concert Choir And Performing Arts Company MI$470,203 President $64,400 $63,238 2025
Nine Gates Programs Inc CA$399,422 Executive Direc $34,000 $29,516 2023
Beyond The Badge Inc NY$391,052 Officer, Dir $11,195 $9,878 2024
Beacon Of Light Mental Health TX$485,727 Ex. Dir./pre $46,226 $45,155 2024
Platoon 22 Inc MD$488,889 Executive Di $80,000 $75,194 2023
Living Free Inc TN$377,574 President $85,304 $85,304 2025
Project Be Free A Nonprofit Corporation WA$371,130 Executive Director (Co-founder) $53,216 $47,900 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Louise 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 52 similarly situated organizations (Same NTEE sector (F99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,620 is reasonable (approximately the 6th 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.