Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Local 78 Realty Corp

Executive Director / CEO

EIN 300055324
NY · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pawel Gruchacz, Executive Director / CEO ($115,647) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$428 total compensation of comparable organizations → $238,694 $115,647
$9,54510th
$21,80925th
$42,198Median
$81,52275th
$121,67490th
$115,647This org · 87th
p10$9,545
p25$21,809
p50$42,198
p75$81,522
p90$121,674
$115,647

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
The Pendleton IncWV $295,448$29,298 990
Community Solutions 519 RockawayNY $294,876$38,607 990
Foundation For Jewish Life At DartmouthNH $295,770$31,429 990
Iatse Realty CorporationCA $306,858$126,187 990
Acts 2 ToledoOH $310,935$75,442 990
Otr Holdings IncOH $314,127$42,627 990
Dearborn Board Of RealtorsMI $314,324$65,759 990
Scranton Electricians Jatc Building IncPA $315,095$68,860 990
Rain Properties IncNY $316,315$21,735 990
National Association Of CreditMD $274,174$40,355 990
Columbia-greene Board Of RealtorsNY $316,549$134,808 990
Hispanic Resources IncMA $272,218$5,100 990
701-703 Mccarter Holding Company IncNJ $320,273$11,857 990
Noitu Organization Building CorpNY $270,208$109,321 990
Neurodiverse Community Holdings IncTX $270,201$15,829 990
Alkasw Inc CoNY $270,000$22,778 990
Highlands-cashiers Board OfNC $269,221$118,671 990
Electrical Workers Association Of AmericLA $323,230$42,007 990
2722 S King Drive LlcIL $325,000$89,466 990
Livingston County AssociationMI $262,664$65,963 990
Institute Of Real Estate ManagementMD $328,805$172,497 990
North Palm Beach County Jewish CommunityFL $331,149$47,265 990
Institute Of Real Estate MngmtCA $332,622$95,273 990
Orange Coast Association Of Realtors IncCA $332,695$69,013 990
West Denver Preparatory Charter School Building CorporationCO $255,172$37,866 990

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 default87th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 (Pawel Gruchacz) 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 70 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,647 is reasonable (approximately the 87th 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.