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PeerBasis
Compensation Comparability Determination

Benevolent And Protective Order Of 879 Bpoe

Executive Director / CEO

EIN 020108530
NH · NTEE O20Z
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Rozwadowski, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Barbara Rozwadowski — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$980 total compensation of comparable organizations → $181,800 $12,000
$13,67510th
$30,56425th
$51,843Median
$71,92575th
$86,93690th
$12,000This org · 9th
p10$13,675
p25$30,564
p50$51,843
p75$71,925
p90$86,936
$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 NH 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
Kingswood Youth Center Inc NH$307,182 Executive Director $76,019 $74,060 2025
Community Health Council PA$302,420 Board Member $14,193 $15,328 2024
Boys And Girls Club Of American Samoa AS$301,045 Executive Director $35,006 $35,006 2024
Chisago Lakes Area Recreation Association MN$312,801 Gaming Manager $890 $980 2023
Can Do Kids Nfp (An Il Not For Profit Corp) IL$313,088 Executive Director Assistant Secretary $34,500 $37,817 2023
Tri-town Youth Services Bureau Inc CT$313,338 Exec. Dir. $77,119 $78,309 2024
Mewater Foundation Incorporated CA$314,579 Ceo $96,000 $92,428 2023
Kamp Hawaii Inc HI$316,243 Executive Di $61,625 $59,752 2024
Montana Outfitters And Guides Education Institute MT$295,143 Executive Director $25,000 $30,047 2023
D & N Event Center Inc NE$294,262 Board Member $23,200 $27,024 2024
Free Fall Action Sports Inc PA$320,255 Executive Di $19,200 $20,736 2024
The Well Ministries MN$321,715 President $13,375 $14,313 2024
Southeastern Indiana Voices For Children Inc IN$322,067 Exec Dir $52,240 $61,425 2023
Bipoc Apostrophe Foundation WA$322,309 Executive Director $83,200 $83,054 2023
Imagine That Summer Camp AZ$289,732 Director $30,500 $31,767 2024
Crook County Kids Inc OR$324,981 Executive Director $56,069 $56,390 2024
Colfax Community Network Inc CO$286,392 Ceo $56,104 $58,262 2024
The Vault Community Center IL$328,320 Executive Dir. $40,100 $43,956 2023
Valley Friendship Club MN$284,830 Executive Director $66,135 $72,862 2023
Dunedin Stirling Soccer Club FL$330,150 Academy Director $15,000 $15,712 2023
Greenmount West Community Center MD$281,100 Executive Director/chair $52,000 $54,205 2023
Hickory Willow Swim Association IL$281,052 Ceo/head Coa $35,988 $38,317 2024
Future Leaders Organization NJ$280,000 Ceo $32,306 $32,160 2023
Rotary Youth Camp Of North Fl Inc FL$278,566 Executive Di $51,500 $52,396 2024
Box United IL$335,411 Executive Dir. $86,769 $95,113 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Barbara Rozwadowski) 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 100 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 9th 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.