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PeerBasis
Compensation Comparability Determination

Highlands-cashiers Board Of

Executive Director / CEO

EIN 561693431
NC · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Schwarz, Executive Director / CEO ($103,782) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Schwarz — reported title “Association Executive”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,427 total compensation of comparable organizations → $208,746 $103,782
$6,34810th
$16,99525th
$32,606Median
$63,92375th
$102,10390th
$103,782This org · 90th
p10$6,348
p25$16,995
p50$32,606
p75$63,923
p90$102,103
$103,782

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 NC 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
Alkasw Inc Co NY$270,000 Cfo $23,381 $19,920 2025
Neurodiverse Community Holdings Inc TX$270,201 President $14,299 $13,843 2024
Noitu Organization Building Corp NY$270,208 President $109,321 $95,605 2024
Hispanic Resources Inc MA$272,218 Treasurer $5,128 $4,460 2024
National Association Of Credit MD$274,174 President $39,005 $35,292 2024
Livingston County Association MI$262,664 Executive Vi $57,748 $57,687 2024
West Denver Preparatory Charter School Building Corporation CO$255,172 President People And Business $30,957 $28,728 2024
2618 Commercial Dr Investment Group Llc AK$250,992 Jusdi Warner, Officer Of M $25,620 $23,705 2024
Community Solutions 519 Rockaway NY$294,876 Chief Program Officer $38,607 $33,763 2024
Local 78 Realty Corp NY$295,276 Business Manager $115,647 $101,137 2024
The Pendleton Inc WV$295,448 Administrator $24,451 $25,622 2024
Foundation For Jewish Life At Dartmouth NH$295,770 Director $31,571 $27,486 2025
Raphael Realty Inc IN$239,400 President $16,721 $17,066 2024
Minnesota Association Of Professional Emplyees Building Corporation MN$235,833 Mape Chief Of Staff $37,653 $37,071 2023
Tahoe Sierra Board Of Realtors CA$232,210 Executive Vice President $176,415 $147,430 2024
Iatse Realty Corporation CA$306,858 Director $132,051 $110,355 2024
Jonnycake Center Realty Corporation RI$228,717 Executive Director $26,527 $25,345 2023
Acts 2 Toledo OH$310,935 Program Dire $64,364 $65,977 2024
Hawaii Ccim Chapter HI$226,975 Executive Director $39,894 $35,588 2023
Otr Holdings Inc OH$314,127 Evp, Development $58,751 $62,001 2023
Dearborn Board Of Realtors MI$314,324 Association Executive $57,570 $57,509 2024
Scranton Electricians Jatc Building Inc PA$315,095 Chairman $62,396 $60,220 2024
Rain Properties Inc NY$316,315 President/ceo/secretary $21,111 $19,008 2023
Columbia-greene Board Of Realtors NY$316,549 Association $134,808 $117,894 2024
Aclt P1 Inc AK$218,736 Ceo $15,159 $14,026 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default90th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted94th
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 (Stephanie Schwarz) 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 69 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,782 is reasonable (approximately the 90th 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.