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PeerBasis
Compensation Comparability Determination

National Odd Shoe Exchange

Executive Director / CEO

EIN 421207783
AZ · NTEE G19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Schwiesow, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Schwiesow — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,358 total compensation of comparable organizations → $131,036 $90,000
$16,04410th
$25,03325th
$52,043Median
$72,08575th
$105,15190th
$90,000This org · 80th
p10$16,044
p25$25,033
p50$52,043
p75$72,085
p90$105,151
$90,000

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 AZ 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
Hope Horses Inc AL$213,219 Executive Di $45,000 $52,043 2023
Fighting Pretty Inc OR$208,613 Executive Director $19,094 $18,437 2024
Hair Peace Charities PA$202,418 Founder, Executive Directo $42,350 $43,914 2024
Badger Childhood Cancer Network Inc WI$199,618 Executive Director $60,991 $70,984 2022
Friendship Circle Of Va VA$176,021 Executive Dir. $30,600 $31,629 2023
International Hyperhidrosis Society PA$250,063 Executive Director $126,370 $131,036 2024
Hearts Everywhere Reaching Out For GA$172,552 Secretary & Executive Dire $70,000 $73,185 2024
Testicular Cancer Society OH$168,040 President/director $100,000 $110,131 2024
Life's Worc Foundation Inc NY$257,621 Cao/ceo (Eff $16,390 $15,855 2023
The Tanner Foundation For Neurological AL$264,855 Executive Director $62,308 $69,993 2024
Heartbeat International Foundation Inc FL$266,644 Executive Director $100,000 $97,681 2024
Joe Beretta Foundation TN$271,831 Executive Director $62,391 $68,192 2024
Maximum Hope Foundation CA$144,714 Key Employee $39,231 $35,224 2024
Nightingales Harvest OH$280,595 Ceo $14,400 $16,327 2023
The Cancer Care Fund Of CT$291,325 Executive Dir. $6,522 $6,358 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted73rd

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 (John Schwiesow) 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 15 similarly situated organizations (Same NTEE sector (G19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 80th 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.