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PeerBasis
Compensation Comparability Determination

Sergeants Benevolent Association

Executive Director / CEO

EIN 134197047
NY · NTEE P60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dennis Ostermann, Executive Director / CEO ($13,186) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,457 total compensation of comparable organizations → $140,936 $13,186
$18,53510th
$30,96125th
$48,103Median
$68,60775th
$92,57090th
$13,186This org · 6th
p10$18,535
p25$30,961
p50$48,103
p75$68,607
p90$92,570
$13,186

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 NY 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
Feeding The Spirit PA$256,499 Executive Di $24,000 $26,486 2023
The Helping Hand Of Greater Little Rock Inc AR$257,350 Executive Director $42,000 $50,746 2024
Good Neighbors Of Blount County TN$253,975 Executive Director $45,000 $52,346 2023
Love Chatham NC$258,776 Executive Dir. $42,068 $48,103 2023
Saint Francis Center Of The City Of Long CA$262,475 Executive Dir. $32,400 $30,961 2023
Project Hope MT$248,418 Executive Director $15,720 $18,752 2023
Good Neighbors Inc KY$247,075 Exec Director $32,583 $37,628 2024
Hebrew Free Loan Association Of Washington State WA$265,618 Executive Director $38,200 $36,762 2024
Abrahams House WA$266,383 Director $83,000 $82,236 2023
Rockdale Emergency Relief Fund Inc GA$266,480 Director $40,000 $42,118 2025
Partners In Outreach PA$244,646 Executive Di $17,980 $19,273 2024
Hickory Nut Gorge Outreach Inc NC$241,226 Office Manager $37,500 $42,880 2023
New Jersey Voluntary Organizations NJ$240,842 Executive Director $97,753 $93,815 2024
Wright County Crisis Center MO$239,794 Manager $31,329 $36,721 2023
Hidalgo Sin Fronteras AZ$238,167 Director $16,920 $17,492 2024
Circle City Relief Inc IN$237,888 Exec. Director $50,000 $56,678 2024
Church Response SD$274,777 Pantry Manager $21,546 $26,315 2023
Paulys Project CA$236,942 President $66,425 $61,654 2024
Val Verde Border Humanitarian Coalition TX$276,259 Foundation Mgr. $63,807 $68,607 2024
Love Inc Of Douglas Co Lakes Area MN$234,241 Executive Di $63,159 $69,064 2023
First Step Back Home Inc MO$232,222 President $42,000 $49,229 2023
Apron Inc KY$281,811 President $21,000 $24,968 2023
Provisions Food Pantry And Thrift Store NH$229,954 Executive Director End 10/2024 $17,798 $17,665 2024
Gulf Coast Community Ministries Inc MS$229,480 Executive Director $27,978 $34,484 2023
Alzheimer's Outreach Center GA$282,549 Agency Direc $24,716 $27,502 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Dennis Ostermann) 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 89 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,186 is reasonable (approximately the 6th 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.