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PeerBasis
Compensation Comparability Determination

Mom Community Inc

Executive Director / CEO

EIN 851189546
GA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christy Smucker, Executive Director / CEO ($41,127) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,082 total compensation of comparable organizations → $174,785 $41,127
$19,24710th
$30,00025th
$63,637Median
$85,94275th
$97,03490th
$41,127This org · 34th
p10$19,247
p25$30,000
p50$63,637
p75$85,942
p90$97,034
$41,127

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

OrganizationStateTotal revenueTotal compSource
Foster Love MinistriesGA $260,571$22,750 990
La Promesa Honduras IncGA $254,414$74,980 990
Channeled Paths IncGA $253,485$13,805 990
Servantee IncGA $252,198$70,513 990
Blue Sky Acres IncGA $244,653$33,743 990
Gospel To The Nations IncGA $241,870$1,943 990
Companions For HeroesGA $280,313$92,274 990
Sagenavigator IncGA $238,440$30,000 990
Sustainable Liberia IncGA $284,919$32,766 990
Dream It Forward Foundation IncGA $289,481$62,400 990
Bananas Foster IncGA $289,758$58,279 990
The Sd Gunner Fund IncGA $222,664$30,000 990
Next Generation Impact FoundationGA $302,385$66,373 990
Tabithas Place IncGA $216,702$1,082 990
Arms Wide Open Community Development CorporationGA $211,700$24,000 990
Pianos For Peace IncGA $319,147$18,925 990
Dawson County Family Connection IncGA $196,755$56,692 990
Four Streams Partners IncGA $195,448$140,578 990
Family Connection Of Warren County IncGA $331,479$74,045 990
Freedom Fighters Of Georgia IncGA $188,009$41,572 990
Bible Optics IncGA $348,786$116,055 990
Neighborhood ImprovementGA $349,252$55,038 990
Across The Bridge IncGA $351,026$76,911 990
Angkor Resource Center IncGA $352,560$96,160 990
Weascend CorporationGA $353,251$90,000 990

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 GA 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted34th

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 (Christy Smucker) 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 32 similarly situated organizations (Same NTEE sector (P20) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,127 is reasonable (approximately the 34th 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.