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PeerBasis
Compensation Comparability Determination

Living Success Center

Executive Director / CEO

EIN 953094632
CA · NTEE X99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Smith Annette, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,923 total compensation of comparable organizations → $178,324 $12,000
$29,46710th
$32,54625th
$41,645Median
$69,90475th
$100,27890th
$12,000This org · 4th
p10$29,467
p25$32,546
p50$41,645
p75$69,904
p90$100,278
$12,000

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

OrganizationStateTotal revenueTotal compSource
The Lobiko InitiativeCA $364,842$45,277 990
Holy Martyrs Of England And WalesCA $354,872$37,851 990
Christian Leadership InstituteCA $379,685$60,320 990
Organic Outreach International IncCA $386,307$99,796 990
Relational Tithe IncCA $340,271$101,000 990
Matthew Fox Legacy ProjectCA $335,723$37,881 990
Lives Worth SavingCA $334,760$30,111 990
Niswa Association IncCA $328,005$38,852 990
Life Balance InstituteCA $326,590$40,396 990
Laughter For All IncCA $325,275$32,841 990
Faith For Today IncCA $313,736$31,518 990
Dallas Willard MinistriesCA $421,340$94,917 990
Poimen MinistriesCA $303,501$59,365 990
Care Net Womens Resource Center OfCA $433,199$55,648 990
Hope AcademyCA $300,477$36,000 990
Lot318CA $438,059$32,041 990
Be2liveCA $291,496$56,311 990
The Mystical Humanity Of ChristCA $274,389$32,250 990
Global SharingCA $271,324$102,240 990
Thrive Learning CentersCA $466,812$46,299 990
One Message Foundation CorporationCA $266,703$41,645 990
Compassion CausesCA $265,402$11,923 990
Center For Sacred StudiesCA $259,761$21,034 990
Newport Mesa Individual And FamilyCA $489,324$178,324 990
Saturation Church Planting InternationalCA $495,253$93,612 990

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 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 default4th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted4th

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 (Smith Annette) 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 27 similarly situated organizations (Same NTEE sector (X99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 4th 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.