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PeerBasis
Compensation Comparability Determination

Polish Sharpshooters Club

Executive Director / CEO

EIN 250734853
PA · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Folmar, Executive Director / CEO ($1,975) 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 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Folmar — 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

$300 total compensation of comparable organizations → $60,602 $1,975
$2,11610th
$3,46325th
$8,802Median
$17,27975th
$31,24690th
$1,975This org · 8th
p10$2,116
p25$3,463
p50$8,802
p75$17,279
p90$31,246
$1,975

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
St Boniface Ushers Club PA$270,770 Manager $28,363 $29,201 2023
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,388 2024
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $827 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $8,710 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $34,806 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $300 2024
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $32,122 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $23,664 2023
Newberry Independent Club PA$311,297 President $10,800 $11,119 2023
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,392 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $21,414 2023
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,672 2023
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $3,038 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $15,900 2024
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $8,030 2023
Home Association Ephraim Slaug PA$332,199 President $10,484 $10,794 2023
Slovak National Club PA$177,180 President $2,000 $2,000 2024
German American Federation PA$348,517 President $10,116 $10,116 2024
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $60,602 2023
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $5,200 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $8,886 2023
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $8,717 2024
West End Fire Company No 3 PA$360,857 Trustee $3,604 $3,604 2024
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $9,937 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted8th

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 (Mike Folmar) 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 $1,975 is reasonable (approximately the 8th 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.