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PeerBasis
Compensation Comparability Determination

Esarc Inc

Executive Director / CEO

EIN 352223225
NJ · NTEE P19
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Lucas, Executive Director / CEO ($35,882) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,650 total compensation of comparable organizations → $183,772 $35,882
$9,54010th
$38,10525th
$60,894Median
$90,44375th
$120,62190th
$35,882This org · 24th
p10$9,540
p25$38,105
p50$60,894
p75$90,443
p90$120,621
$35,882

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 NJ 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
Unico National Inc NJ$409,643 Auditor $1,650 $1,650 2024
Neon Real Estate Holding Company MN$399,999 President $38,459 $42,563 2024
Christian Alliance For Orphans VA$428,341 President $85,846 $90,443 2025
Gesmv West Campus Center OH$429,948 President $8,042 $9,540 2024
Rmdc Eagle Rock Inc MT$443,756 Director $13,504 $16,785 2023
Life House TX$368,305 Executive Director $14,568 $16,322 2024
Equal Rights Institute NC$360,912 Executive Dir. $102,781 $118,946 2024
Safe Alternative Foundation For MD$359,980 President & Ceo $65,000 $70,073 2023
St Mary's Villa At Riverview Ii Inc CO$353,883 Director $34,463 $38,105 2023
Roots 2empower RI$352,772 President $56,700 $60,894 2024
Simple Needs Ga Inc GA$466,614 President $42,000 $48,696 2023
Everymom Nfp IL$342,510 Pres&exec. Dir $50,769 $55,902 2024
The Center For Volunteer Caregiving NC$483,667 Executive Director $106,986 $120,621 2025
Sea Change Yoga ME$325,842 Director $8,390 $9,410 2024
Iniciativa Guatemala VA$508,728 President/executive Direct $68,017 $73,556 2024
Fox Fellowship NV$510,041 Director $60,000 $65,624 2025
Jewish Healing And Hospice Center CA$274,725 Exec Director,ceo,director $109,897 $109,425 2023
Goods Bank Neo OH$557,212 Executive Di $43,750 $51,900 2024
Hunters For The Hungry LA$557,946 Executive Director $149,009 $183,772 2024
Lutheran Volunteer Corps DC$592,213 President $131,349 $132,910 2023
The Endowment For Federation CA$610,619 Chief Financial Officer $64,889 $64,611 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default24th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Linda Lucas) 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 21 similarly situated organizations (Same NTEE sector (P19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,882 is reasonable (approximately the 24th 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.