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PeerBasis
Compensation Comparability Determination

Laughing At My Nightmare Inc

Executive Director / CEO

EIN 454553464
PA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Burcaw, Executive Director / CEO ($64,200) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarah Burcaw — reported title “VICE PRES/TREAS/SECRTY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,351 total compensation of comparable organizations → $138,415 $64,200
$15,77410th
$28,83325th
$53,224Median
$77,08175th
$88,55390th
$64,200This org · 61st
p10$15,774
p25$28,833
p50$53,224
p75$77,081
p90$88,553
$64,200

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
Don Mills Achievement Center PA$266,361 Executive Director Through 12/31/2022 $68,484 $68,484 2023
Strawberry Mansion Neighborhood Action Center PA$263,930 Executive Director $79,368 $77,091 2024
Pottstown Beacon Of Hope PA$270,745 Executive Director $109,660 $109,660 2023
Thompson Social Services Inc PA$261,381 President $74,700 $72,557 2024
Pediatric Palliative Care Coalition PA$273,629 Executive Director $53,900 $52,354 2024
Bridge Of Hope Harrisburg Area PA$259,996 Executive Director $81,743 $77,351 2025
Candy's Place PA$273,900 Director $79,385 $79,385 2023
A Broader View Volunteers Corp PA$275,743 Employee $16,800 $16,318 2024
The Simple Way PA$253,264 Executive Di $20,818 $20,221 2024
Westlanco Love Inc PA$251,542 Executive Director $65,040 $63,174 2024
Sweet Grace Ministries PA$289,134 President/ex $45,898 $45,898 2023
Caitlin's Smiles Inc PA$242,835 Founder/ceo $34,500 $34,500 2023
Fiorenza's Food For Friends PA$242,342 Executive Director $81,250 $78,919 2024
Sunday Love Project PA$292,020 Executive Di $66,983 $66,983 2023
Hope Inspire Love Inc PA$292,395 President & $55,500 $55,500 2023
Healthy Steps Diaper Bank PA$240,826 Executive Director $32,740 $31,801 2024
Northeast Community Center PA$296,841 Executive Di $84,723 $82,292 2024
Jada House International Inc PA$235,879 Executive Dir. $60,567 $60,567 2023
The Center For Positive Aging In PA$235,861 Exec Directo $76,327 $74,137 2024
Northeastern Area Social Service Center Of York Co PA$234,654 Executive Director $47,459 $47,459 2023
Awaken Pittsburgh PA$225,793 Founder & Executive Director $42,183 $40,973 2024
The Pointe PA$224,391 Director $37,167 $37,167 2023
P Michael Boone Foundation Inc PA$313,011 President $3,450 $3,351 2024
Supporting Area Families Everyday PA$219,916 Executive Di $68,226 $66,269 2024
Exeter Community Education Foundation PA$219,893 Executive Director $31,000 $30,111 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 default61st
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted61st

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 (Sarah Burcaw) 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 44 similarly situated organizations (Same NTEE sector (P20) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,200 is reasonable (approximately the 61st 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.