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PeerBasis
Compensation Comparability Determination

Nizhoni Smiles Inc

Executive Director / CEO

EIN 850397883
NM · NTEE E30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Darlene Sorrell, Executive Director / CEO ($55,804) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,443 total compensation of comparable organizations → $256,529 $55,804
$18,11110th
$36,72625th
$57,908Median
$77,48775th
$107,25490th
$55,804This org · 49th
p10$18,111
p25$36,726
p50$57,908
p75$77,487
p90$107,254
$55,804

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 NM cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Services Maximizing Independent LivingAZ $398,142$80,108 990
New Creation Healing Center IncNH $407,476$59,126 990
Unseen Hand Medicine From AntiME $378,980$76,807 990
Partners In Exceptional CareIA $375,334$37,479 990
Reach Medical PllcNY $371,970$31,012 990
Prasad Children's Dental Health ProgramNY $422,273$18,438 990
Palmetto Community Health CareSC $425,977$50,270 990
Kansas City Medical Society FoundationKS $427,998$110,764 990
Life Connections Counseling Center IncFL $430,849$80,383 990
Delta Dental Of New Jersey Foundation IncNJ $437,482$82,478 990
Savie HealthCA $441,661$54,780 990
Volunteers In Medicine - San Diego IncCA $349,566$64,829 990
Clinica Medical Nuestra Senora DeOR $444,135$47,013 990
Barton Medical FoundationCA $347,273$44,673 990
Harvest Free Medical ClinicSC $345,104$67,897 990
We Care Manatee IncFL $336,455$77,487 990
Dungeness Valley Health & WellnessWA $458,237$36,726 990
Healing Shepherd ClinicTX $333,405$256,529 990
Choices Medical Clinic IncKS $324,372$54,291 990
Ccmc CorporationCT $322,320$40,686 990
Laverna Terrace Housing CorporationIL $469,999$24,190 990
Hollywood Sunset Free ClinicCA $477,033$54,947 990
Celina Pro HealthOH $311,414$63,913 990
Md-1 Program IncNJ $310,674$69,738 990
Gillett Area Ambulance Service IncWI $485,246$17,947 990

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 NM 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 default49th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted30th

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 (Dr Darlene Sorrell) 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 53 similarly situated organizations (Same NTEE sector (E30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,804 is reasonable (approximately the 49th 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). 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.