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PeerBasis
Compensation Comparability Determination

2828 Corbett Inc

Executive Director / CEO

EIN 202021524
OR · NTEE Y99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Schwarz, Executive Director / CEO ($51,115) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$86 total compensation of comparable organizations → $288,626 $51,115
$67310th
$2,74125th
$11,931Median
$30,92975th
$58,29390th
$51,115This org · 86th
p10$673
p25$2,741
p50$11,931
p75$30,929
p90$58,293
$51,115

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 OR 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
Oakwood Cemetery Association WI$160,126 President $300 $337 2024
Benv & Protective Order Of Elks 310 ID$157,838 Secretary $9,500 $10,602 2025
St Joseph Volunteer Fire Department MN$160,570 President $300 $319 2024
Salisbury Township Volunteer Fireman's PA$160,691 President $550 $608 2023
Mississippi Workers Compensation MS$156,980 Executive Director $88,812 $106,513 2024
Benevolent & Protective Order Of AL$161,081 Treasurer $5,200 $5,893 2025
Free And Accepted Masons Of Ca Maya 793 CA$156,398 Secretary $10,790 $10,330 2023
Fraternal Order Of Eagles 1502 WI$161,760 Secretary $1,836 $2,065 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $13,307 2023
Oxford Cemetery Association PA$162,842 Secretary $24,730 $27,340 2023
Long Branch Policemen's Benevolent NJ$162,945 President $1,400 $1,385 2023
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $11,715 2024
Granada Water Association CO$165,084 Secr Treas $16,900 $17,450 2024
Montana State Elks Association Llc MT$165,106 Treasurer $2,000 $2,261 2025
Masonic Charities Of Maryland Inc MD$152,882 Grand Secretary $9,099 $9,431 2023
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $72,346 2023
American Legion AZ$152,104 Bartender $7,830 $8,348 2023
Gaines Trace Water District MS$150,924 President $396 $463 2025
Chestnut Hill Cemetery Assn NY$149,264 Caretaker $23,637 $23,000 2024
Milton-freewater Oregon Lodge 2146 Benevolent Protective Order Of Elks OR$148,972 Secretary $13,500 $13,152 2025
Overlook Cemetery Association NJ$169,286 President $16,933 $16,761 2023
Trinity Village Mutual Water Company CA$169,584 Treasurer $250 $232 2024
Sheet Metal Workers Union Local 29 KS$147,989 Chairman $53,991 $62,810 2024
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $6,063 2024
Mountain Lakes Water & Sewer GA$170,394 President- P $600 $669 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default86th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Sarah Schwarz) 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 154 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,115 is reasonable (approximately the 86th 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.