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PeerBasis
Compensation Comparability Determination

Newberry Independent Club

Executive Director / CEO

EIN 240772496
PA · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Zarzyc, Executive Director / CEO ($10,800) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $58,863 $10,800
$2,03810th
$3,36425th
$8,549Median
$24,33075th
$33,02590th
$10,800This org · 67th
p10$2,038
p25$3,364
p50$8,549
p75$24,330
p90$33,025
$10,800

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 PA 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
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $22,985 2023
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $2,951 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $8,460 2024
Home Association Ephraim Slaug PA$332,199 President $10,484 $10,484 2023
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,319 2024
German American Federation PA$348,517 President $10,116 $9,826 2024
St Boniface Ushers Club PA$270,770 Manager $28,363 $28,363 2023
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $58,863 2023
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $5,051 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $8,631 2023
Polish Sharpshooters Club PA$262,478 President $1,975 $1,918 2024
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $8,467 2024
West End Fire Company No 3 PA$360,857 Trustee $3,604 $3,501 2024
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $9,652 2025
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $803 2023
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $33,807 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $291 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $6,985 2023
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $31,200 2023
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,323 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $20,800 2023
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $47,309 2025
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $5,051 2024
South End Beneficial Association PA$429,629 President $31,200 $30,305 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Michael Zarzyc) 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 24 similarly situated organizations (Same NTEE sector (N50) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,800 is reasonable (approximately the 67th 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.