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PeerBasis
Compensation Comparability Determination

Polish American Club Of Newington

Executive Director / CEO

EIN 060640378
CT · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eugene Tougas, Executive Director / CEO ($400) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,008 total compensation of comparable organizations → $173,476 $400
$2,92610th
$9,36825th
$28,199Median
$57,61475th
$70,19190th
$400This org · 0th
p10$2,926
p25$9,368
p50$28,199
p75$57,614
p90$70,191
$400

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 CT 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
Silver Lakes Gymnastics A California Benefit Corporation CA$226,138 Director $12,000 $10,735 2024
Budo Accelerator Inc CA$224,502 Chief Executive Officer And Board Director $100,000 $89,454 2024
Morris County Secondary Schools Ice Hockey League Inc NJ$223,404 President $3,000 $2,703 2025
Collegiate Womens Lacrosse Officiating Association NC$223,365 Interim Eecutive Director $19,554 $21,549 2023
Oakland Rhythmics MI$229,399 Former Exec Director $26,715 $28,566 2024
American Sand Association AZ$222,451 Executive Director $60,781 $60,555 2024
Earn A Bike Org TX$232,490 Executive Director $64,938 $69,281 2023
Tidewater Wooden Boat Workshop VA$219,471 Executive Di $48,000 $48,012 2024
Adirondack Hamlets To Huts Inc NY$219,167 Executive Di $16,475 $15,422 2024
Cobl PA$217,677 President, E $48,200 $48,510 2025
Epsol Inc TX$217,667 Director $42,965 $44,523 2024
Friends Of Sequoia Therapeutic Recreation WA$217,034 Executive Director $70,052 $66,891 2023
Three Peaks Performance OR$236,198 President $21,139 $20,337 2024
Nova Field Hockey Xtreme Llc VA$212,996 Ceo, Founder, Coach $10,750 $10,753 2024
Missouri Rodeo Cowboy Association MO$241,764 Secretary $10,633 $11,366 2025
Michigan Nonprofit Motor Shows Inc MI$243,668 Secretary $5,000 $5,347 2024
Arizona College Football Officials AZ$206,953 President $1,750 $1,744 2024
Minnesota Sting Athletic Association Dba MN$245,161 Board Member $6,000 $6,142 2024
Vail Vikings Football & Cheer Inc AZ$206,339 President $1,200 $1,196 2024
Waxahachie Youth Athletic Association TX$201,932 Basketball President $945 $1,008 2023
Futures Collegiate Baseball League Of New England Inc MA$250,621 Commisioner $35,000 $33,544 2023
American Safe Climbing Association CO$200,225 Treasurer And Executive Director $52,000 $53,179 2023
Rising Tide Volleyball SC$253,201 President $27,552 $29,777 2024
Uga Hockey Foundation Inc GA$198,358 Head Coach $9,352 $10,440 2022
Premier Athletics Club Inc VA$198,000 Director $49,500 $49,512 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2023 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 CT 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Eugene Tougas) 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 57 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $400 is reasonable (approximately the 0th 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.