Executive Director / CEO
This analysis benchmarks the total compensation of Nancy Elizabeth Low-smith, Executive Director / CEO ($39,229) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range
Benchmarked executive: Nancy Elizabeth Low-smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.
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 MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Enterprise Development & Management Corp | IN | $194,491 | Board Member | $3,600 | $3,690 | 2023 |
| Rebuilding Together Central Alabama | AL | $195,730 | Executive Director | $65,000 | $66,300 | 2024 |
| Venture Carolina | SC | $199,622 | Executive Director | $5,400 | $5,319 | 2024 |
| Citizens4community | OR | $200,555 | Executive Director | $78,056 | $68,439 | 2024 |
| For A Loving Future | CA | $187,464 | Ceo | $107,950 | $85,740 | 2025 |
| Societa Mutuo Socorso Enrico Caruso In Manville Ri | RI | $202,411 | Treasurer | $6,300 | $5,872 | 2023 |
| Built2last Innovations Lab Inc | NC | $203,953 | Executive Director | $119,439 | $119,961 | 2023 |
| Kulaiwi Land Trust | HI | $205,010 | Interim Executive Director-ceo | $18,750 | $16,318 | 2023 |
| Integrative Development Initiative | CA | $205,875 | 2023 Cfo & Food Cycle Collective Co-coordinator | $2,581 | $2,166 | 2023 |
| Buffalo Reuse Inc | NY | $207,027 | President | $8,378 | $7,148 | 2024 |
| Detroit Greenways Coalition | MI | $207,038 | Executive Director | $50,000 | $50,165 | 2023 |
| Takotna Community Association | AK | $208,523 | Secretary | $10,500 | $9,478 | 2024 |
| Habitat For Neighborhood Business | MO | $209,384 | Executive Director | $26,250 | $26,250 | 2024 |
| Westside Rising | IL | $212,744 | Executive Dir. | $44,872 | $41,651 | 2024 |
| Pride In Saginaw Inc | MI | $174,966 | Director | $44,511 | $42,259 | 2025 |
| Friends Inc | AL | $219,008 | Executive Director | $57,500 | $60,382 | 2023 |
| International Foundation For Cultural | CO | $223,551 | First Vp | $6,500 | $5,885 | 2024 |
| Vermont Council Of Special Education | VT | $223,586 | Executive Dir. | $26,000 | $24,071 | 2025 |
| The Freedom Foundation Of Minnesota | MN | $225,040 | Ceo, Secretary, Treasurer | $110,000 | $105,653 | 2023 |
| Chittenden County Senior Citizens Alliance Inc | VT | $163,408 | Executive Director | $47,840 | $45,463 | 2024 |
| Glover Park Alliance | DC | $227,283 | Executive Director | $92,942 | $77,004 | 2024 |
| Main Street Lexington | VA | $161,200 | Executive Di | $64,080 | $58,417 | 2024 |
| Roots & Dreams And Mustard Seeds Inc | MA | $231,240 | President, Co-director | $44,044 | $37,368 | 2024 |
| Plaza Terrace Mutual Housing | CT | $235,418 | Executive Director | $31,395 | $28,613 | 2023 |
| The Hydrous | CA | $238,045 | Ceo | $84,000 | $68,483 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.
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 MO 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 41st |
| Total compensation (D + F), as reported (no adjustments) | 39th |
| Reportable pay only (column D), adjusted | 45th |
| All sources (D + E + F), adjusted | 39th |
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.
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
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.