Compensation Comparability — The Highland Thrift Shop Inc

This analysis benchmarks the total compensation of Jenna Wagner, Executive Director / CEO ($38,437) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
Vintage La Conner	WA	$208,912	$5,581	990
The Rise (Resources In Support Of Empowerment) Concept	CA	$212,913	$25,568	990
Cause For Pawz Inc	NY	$213,348	$29,740	990
Symposia Community Bookstore	NJ	$213,480	$59,415	990
Wonderland Thrift Shop	NH	$201,157	$32,885	990
Bargain World Thrift Store	LA	$216,578	$33,076	990
Heavens Treasure	SC	$200,542	$8,347	990
Art Salvage	WA	$217,122	$31,210	990
Giving Tree Foundation	NC	$199,954	$46,771	990
Forest & Found Ltd	IL	$218,730	$77,290	990
Back Porch Thrift Shop	IL	$222,371	$33,721	990
Tried & True Inc	VA	$223,579	$41,311	990
Treasure City	TX	$225,572	$26,828	990
Project Redesign Inc	TN	$225,583	$58,503	990
Fort Lupton Food And Clothing Bank	CO	$190,634	$20,921	990
Re Gen Er Ate	MI	$190,260	$31,560	990
Caterkids Hawaii	HI	$229,440	$35,513	990
Self Help Craft Of The World Inc	VA	$185,945	$31,706	990
Crafted Collective Inc	KS	$233,930	$55,778	990
Overflow Community Thrift Stor	MN	$176,589	$24,224	990
Princeton Nearly New Shop Corp	NJ	$246,648	$65,383	990
Renew Upscale Thrift Inc	MI	$169,972	$42,250	990
Capstone Ministries Inc	IN	$247,501	$31,371	990
The Open Door Christian Center	SC	$247,984	$27,667	990
Bull City Fair Trade	NC	$255,049	$59,139	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 MD 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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	58^th
Total compensation (D + F), as reported (no adjustments)	60^th
Reportable pay only (column D), adjusted	58^th
All sources (D + E + F), adjusted	56^th

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

The compensation of the Executive Director / CEO (Jenna Wagner) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 43 similarly situated organizations (Same NTEE sector (P29), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $38,437 is reasonable (approximately the 58^th 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.