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PeerBasis
Compensation Comparability Determination

Leadmo Action

Executive Director / CEO

EIN 844939515
MO · NTEE R99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Elizabeth Low-smith, Executive Director / CEO ($64,174) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st 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.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$602 total compensation of comparable organizations → $162,337 $64,174
$4,54310th
$13,38525th
$42,770Median
$75,26875th
$109,48190th
$64,174This org · 71st
p10$4,543
p25$13,385
p50$42,770
p75$75,268
p90$109,481
$64,174

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 MO 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
El M0vimiento Sigue Inc CO$234,078 Director $5,000 $4,527 2023
50 Roses Foundation MO$226,165 Executive Director $27,500 $26,711 2024
Cultural Engagement Laboratory CA$225,003 President (See Sched O) $7,565 $6,168 2023
Sign Research Foundation VA$223,203 Isa President/ceo $127,875 $116,573 2023
Mississippi Faith Based Coalition For Community Renewal Inc MS$222,524 Executive Director $55,300 $58,151 2023
Cuba Study Group Inc DC$246,841 Executive Director $170,984 $141,664 2023
Texas Coalition To Abolish The Death Penalty TX$222,344 Executive Director $93,150 $85,451 2024
Black Skeptics Los Angeles CA$217,917 Board Member $1,308 $1,035 2024
Iowa Center For Children's Justice IA$217,376 Executive Director $76,325 $78,904 2023
Move To Amend CA$253,286 Director $4,800 $3,913 2023
No More A Stranger Foundation UT$254,010 Executive Director $45,831 $43,017 2024
Formed Foundation DC$255,102 Director $27,500 $22,131 2024
Secular Coalition For America Inc DC$214,141 Exec Director $60,656 $48,813 2024
New York Birth Control Action Fund NY$213,837 Executive Dir. $96,665 $85,852 2022
Milwaukee Freedom Fund Incorporated WI$212,208 Eecutive Dir $85,115 $83,926 2023
Registrars Of Voters Of Connecticut Inc CT$209,488 Treasurer $700 $602 2024
National Federation For Just NY$207,109 President $77,664 $64,359 2024
Rhiza Inc NY$206,804 Board Member & Co-founder $13,750 $11,731 2023
The Campaign To Keep Guns NY$205,168 Executive Director $15,250 $13,011 2023
World Without Hate Inc WA$266,442 Founder & President $38,000 $32,122 2023
Dont Shoot Portland OR$273,365 Program Direct $160,000 $140,287 2023
Organization For Polyamory And CA$275,610 Executive Dir. $69,173 $56,395 2023
1 Million Madly Motivated Moms NV$276,045 President $59,583 $54,771 2024
Bipartisan Climate Action DC$283,645 President $5,654 $4,550 2024
Oklahoma Donor Alliance Inc OK$283,764 Executive Director $84,000 $84,824 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 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 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.

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 default71st
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted63rd

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 (Nancy Elizabeth Low-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 38 similarly situated organizations (Same NTEE sector (R99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,174 is reasonable (approximately the 71st 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.