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PeerBasis
Compensation Comparability Determination

Arizonans Concerned About Smoking Inc

Executive Director / CEO

EIN 953347438
AZ · NTEE R6XZ
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Philip J Carpenter, Executive Director / CEO ($37,525) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,697 total compensation of comparable organizations → $561,641 $37,525
$5,57210th
$15,52125th
$39,278Median
$66,64975th
$85,16690th
$37,525This org · 45th
p10$5,572
p25$15,521
p50$39,278
p75$66,649
p90$85,166
$37,525

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 AZ 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
Comite Pro 1 CA$44,030 Owner $1,890 $1,697 2024
Human Coalition Action TX$42,792 Executive Director $13,918 $14,904 2023
Essential Workers For Democracy WA$42,786 Executive Director $90,050 $81,670 2025
Maine Civic Action ME$47,054 Executive Di $38,163 $40,909 2023
Library Freedom Inc PA$40,981 Executive Director $112,477 $116,630 2024
Truth Wins Out Inc FL$48,207 President $40,615 $40,845 2023
Gold Anti-trust Action Committee Inc CT$40,029 Chairman $50,000 $48,746 2024
Gare Global Alliance For The Rights CA$48,692 Executive Director $42,000 $37,710 2024
La Voice Action CA$49,567 Executive Director $71,717 $66,294 2023
Be Ready Inc NJ$51,681 Executive Director $35,889 $33,318 2024
Stronger Together Movement Inc OK$52,184 Executive Director $67,380 $79,426 2023
Commonwealth Long Term Care Foundation VA$53,038 President $25,925 $26,797 2023
Real Property Alliance IL$53,737 Ceo/secretary $549,419 $561,641 2024
Free Buryatia Foundation VA$34,549 President $13,000 $13,437 2023
Justice For Wyandotte KS$33,597 Chief Executive Officer $14,000 $15,727 2024
Farmworker Enterprise Foundati CA$33,306 Board $2,500 $2,245 2024
Black Lives Matter Grassroots Inc CA$55,514 President $40,000 $35,915 2024
Campaign Legal Center Action DC$62,705 President $45,477 $42,721 2023
Black Socialists Of America NY$63,862 Executive Director $70,000 $67,714 2023
Maxcen-maxmath Women Society Inc Oklahoma Branch OK$65,539 Ceo $5,190 $5,942 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default45th
Total compensation (D + F), as reported (no adjustments)40th
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 (Philip J Carpenter) 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 20 similarly situated organizations (Same NTEE major group (R), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,525 is reasonable (approximately the 45th 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.