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PeerBasis
Compensation Comparability Determination

Polish Center Of Discovery And Learning

Executive Director / CEO

EIN 300058825
MA · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Waclaw Szymczakiewicz, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$656 total compensation of comparable organizations → $255,936 $6,000
$3,36310th
$6,82325th
$24,740Median
$48,45575th
$70,25190th
$6,000This org · 25th
p10$3,363
p25$6,823
p50$24,740
p75$48,455
p90$70,251
$6,000

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

OrganizationStateTotal revenueTotal compSource
City Of Bridges FoundationPA $143,919$67,955 990
Savannah Pride CenterGA $146,396$89,514 990
Polska Szkola Im Marii Konopckiej NfpIL $149,506$7,111 990
Hispanics Avanzando Hispanics -- Dba Hispanic Chamber Cincinnati FoundationOH $150,551$8,737 990
Organizacion De Tlaxcaltecas Usa IncCA $150,947$38,437 990
Elnu Abenaki IncVT $152,261$70,469 990
Washington School Of Chinese Language & CultureMD $152,991$1,665 990
Chinese Cultural ProductionsCA $135,600$23,062 990
Souls Grown Deep CommunityGA $154,807$255,936 990
Zeitgeist NorthwestOR $155,341$5,958 990
Tubatulabals Of Kern ValleyCA $155,709$5,078 990
Oregon Marshallese Community AssociationOR $132,849$4,016 990
Islamic Outreach FoundationCA $132,115$2,103 990
Slovenian Union Of America IncIL $131,740$656 990
Afrikan Poetry Theatre IncNY $131,100$24,492 990
Asi-kp IncVA $129,620$10,745 990
7 Rivers Alliance IncWI $128,687$90,584 990
Brethren & Mennonite HeritageVA $162,847$73,001 990
All Cultures Equal IncIA $123,407$17,938 990
Swiss Center Of North America IncWI $122,276$59,451 990
Persian Cultural Center IncVA $117,428$46,992 990
Mexican Institute Of Greater Houston IncTX $117,406$5,014 990
Surfrider Spirit SessionsHI $116,087$61,584 990
Al-nahda CenternfpIL $174,180$18,747 990
Asian American Unity Coalition IncMN $114,560$2,078 990

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 MA 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted25th

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 (Waclaw Szymczakiewicz) 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 64 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 25th 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.