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PeerBasis
Compensation Comparability Determination

The Handicapped Children's Camp For

Executive Director / CEO

EIN 166102714
NY · NTEE N20Z
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Dolly Kujawa, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$639 total compensation of comparable organizations → $160,924 $10,000
$4,94010th
$16,17125th
$43,339Median
$64,68075th
$75,84190th
$10,000This org · 17th
p10$4,940
p25$16,171
p50$43,339
p75$64,680
p90$75,841
$10,000

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

OrganizationStateTotal revenueTotal compSource
Johnson City FirefightersTN $265,352$7,561 990
Florida Citrus Sports Foundation IncFL $265,358$46,767 990
Lakeview Farms MissionMI $258,859$64,680 990
Barton County Club IncKS $267,097$12,947 990
Camp Bethany IncOH $255,682$34,996 990
West Hartford Youth Soccer Assn IncCT $252,078$5,448 990
Wilmington Rowing CenterDE $251,754$13,945 990
Wounded Spirits MinistriesIN $249,801$4,614 990
Shelby Christian SchoolNC $248,107$38,467 990
Mason County Library BoardWV $246,749$32,778 990
Friends Of WabunCT $280,796$83,009 990
Huron Forest Camp Cedarridge IncMI $281,822$56,187 990
Heroes On HorsebackSC $243,952$72,069 990
Rocky Mountain Ministries IncWY $282,019$65,176 990
Camp O Bannon Of Licking County IncOH $285,042$47,265 990
Christian Camping International IncCA $240,656$160,924 990
Old Reliable Germantown Fair IncKY $285,513$2,085 990
Eastern Us Music Camp IncNY $238,942$12,500 990
Kona Aerial Gymnastic Team IncHI $238,104$2,972 990
Original DesignSC $288,390$68,116 990
Camp Tuckabatchee IncIL $289,205$65,278 990
Madison County Childrens Camp IncNY $236,338$6,000 990
Carry On FoundationUT $289,920$25,945 990
Goodrich Memorial Library IncVT $235,973$43,339 990
Central New York Baptist Youth Camp IncNY $290,010$58,791 990

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 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 default17th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Dolly Kujawa) 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 81 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 17th 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.