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PeerBasis
Compensation Comparability Determination

Smart North Florida Inc

Executive Director / CEO

EIN 853254899
FL · NTEE M05
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Clayton Levins, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 338 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Clayton Levins — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

338 organizations qualified on sector, size, and geography 338 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8 total compensation of comparable organizations → $253,946 $110,000
$69210th
$2,87325th
$14,612Median
$53,40975th
$88,89990th
$110,000This org · 96th
p10$692
p25$2,873
p50$14,612
p75$53,409
p90$88,899
$110,000

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 FL 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
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $35,313 2023
Care Resource Connection MN$332,262 Executive Director $45,000 $48,730 2023
Los Gatos Monte Sereno Safe Routes CA$333,345 Executive Dir. $9,000 $8,059 2025
Operation Blessing Disaster Relief Services Inc VA$330,380 President $22,347 $22,968 2024
National Center For Urban Operations Inc NY$330,379 Director $55,240 $54,705 2023
Thetford Volunteer Fire Department VT$333,849 Fire Chief $35,000 $38,608 2023
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $1,980 2024
Jay Volunteer Fire Department Inc FL$329,745 President $3,600 $3,600 2024
Guilford Volunteer Fire Department VT$329,439 President $7,821 $8,163 2025
Windsor Volunteer Fire Department Inc FL$334,716 Chief $26,000 $26,000 2024
Gatesville Fire Department Inc TX$328,720 Fire Chief $50,871 $54,168 2024
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,731 2024
Greater Pine Island Alliance FL$327,148 Executive Administrator $3,840 $3,953 2023
Raymond Harvel Area Ambulance Service IL$337,005 Bookkeeper $1,800 $1,884 2024
Serve Source TX$337,043 President/board Of Directors $64,000 $68,148 2024
Fast Cpr HI$338,281 President & Director $204,007 $200,170 2023
District 6 Hospital Preparedness Planning Committe IN$340,535 Business Operations Manager $89,208 $100,141 2024
National Fire Safety Council Inc MI$340,835 President/di $94,753 $104,108 2024
Invincible Fire Company Inc OH$340,930 Treasurer $3,250 $3,664 2024
South Dallas Driving Academy TX$322,746 President $80,932 $86,178 2024
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,639 2023
Firefighters United For Safety Ethics And Ecology OR$321,631 Executive Director $95,791 $94,693 2024
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $10,081 2024
Houtzdale Ramey Emergency Medical PA$319,216 Vice President $56,464 $59,939 2024
Safe 2 School CA$344,963 Executive Dir. $86,771 $79,758 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2024 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 FL 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted93rd

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 (Clayton Levins) 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 338 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 96th 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.