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PeerBasis
Compensation Comparability Determination

Plug In South Los Angeles

Executive Director / CEO

EIN 873704348
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Derek Smith, Executive Director / CEO ($51,256) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Derek Smith — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $174,198 $51,256
$7,53910th
$29,84725th
$52,775Median
$84,93175th
$112,59190th
$51,256This org · 47th
p10$7,539
p25$29,847
p50$52,775
p75$84,931
p90$112,591
$51,256

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 CA 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
Success In Challenges Inc CA$350,090 Executive Director $44,590 $43,441 2025
White Heart Foundation CA$344,162 Executive Di $48,000 $48,000 2024
Liberated Learning Community CA$342,567 President/program Coordinator $25,938 $25,938 2024
Center For The Working Poor CA$359,276 Executive Director $5,500 $5,662 2023
Freely In Hope CA$359,948 Exec. Dir. $63,288 $63,288 2024
Hearts Connection CA$360,359 Director Of Organization $60,899 $62,698 2023
Coppers Dream Rescue CA$360,696 Senior Director $65,839 $67,784 2023
Kind Hearts San Diego CA$360,775 President $28,000 $28,827 2023
Socialworks CA$338,436 Executive Director $125,004 $125,004 2024
Home On The Green Pastures CA$338,336 Executive Dir. $33,075 $34,052 2023
Voice Of Including Community Equitably CA$362,472 Vice President $85,145 $87,660 2023
Center Of Vision Enhancement CA$337,737 Executive Director $20,388 $20,990 2023
Amer-i-can Foundation For Social Change CA$335,414 President/director $57,609 $59,311 2023
Healing Rhythms CA$365,562 Secretary $21,985 $22,634 2023
After Life Initiative CA$335,030 President,co-executive $37,280 $37,280 2024
His Little Feet CA$367,606 Executive Dir. $63,600 $65,479 2023
Chiron Center Inc CA$370,186 Executive Dir. $21,000 $21,620 2023
Youth Recovery Connections CA$371,657 President & Ceo $92,930 $95,675 2023
Life Builders Incorporated CA$371,695 Ceo/president $135,206 $135,206 2024
Cancer Journeys Foundation CA$328,870 Chairman $365 $365 2024
Yolo Healthy Aging Alliance CA$328,066 Executive Director $29,423 $30,292 2023
Siskiyou Food Assistance Corporation CA$374,141 Executive Director $17,760 $17,302 2025
Able Community Development Foundation CA$375,244 President/ceo $70,000 $70,000 2024
Open Doors To Future Possibilities Inc CA$325,364 President $45,143 $45,143 2024
Golden Rule Services CA$376,361 Fndr & Ex. Dir. $65,402 $67,334 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default47th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted46th

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 (Derek 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 109 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,256 is reasonable (approximately the 47th 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.