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PeerBasis
Compensation Comparability Determination

Polestar Gardens Inc

Executive Director / CEO

EIN 680453822
CO · NTEE P50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Gornik, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$357 total compensation of comparable organizations → $284,314 $39,000
$3,07010th
$11,23525th
$24,321Median
$49,29475th
$83,20690th
$39,000This org · 68th
p10$3,070
p25$11,235
p50$24,321
p75$49,294
p90$83,206
$39,000

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 CO 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
Vern Jolly Corporation NM$37,161 Executive Director $27,258 $30,575 2024
Down Syndrome Information Alliance CA$37,233 Key Employee $2,996 $2,777 2023
Ms Court Advocacy And Justice MS$36,881 Executive Director $54,683 $65,391 2023
Road To Recovery Inc NJ$37,416 President $30,957 $28,082 2025
North Hill Communities Inc MA$37,428 President & Ceo (Until 07/23) $112,247 $105,193 2024
Fort Wayne Rescue Mission IN$37,564 Former Ceo $40,226 $44,240 2024
Friends Of Abilities First MO$37,795 Executive Di $35,133 $38,807 2024
Warriors Weekend TX$38,215 President $48,000 $50,074 2024
Chase Memorial Community Center Inc NY$38,242 Ceo (From 8/1/23) $29,359 $27,667 2024
Prosperity Of Humanity CA$36,000 Ceo $2,000 $1,854 2023
Pinecrest Voluntary Home For The NY$35,652 President $1,215 $1,145 2024
Center For Urban Families Fund Inc MD$38,637 President/founder $283,238 $284,314 2023
Vocal-ny Action Fund Inc NY$38,650 Co-executive Director $43,682 $42,381 2023
Straight From The Streets NV$35,465 Executive Director $3,600 $3,874 2023
Texas Neighborhood Services Education Fo TX$39,022 Executive Director $16,845 $18,092 2023
Athletes Services Network America TX$39,192 Commissioner $25,200 $26,289 2024
Project Ohr - Office For Homecare NY$34,904 Chief Executive Officer $55,479 $53,827 2023
National Association Of Police Organizations Relief Fund VA$39,512 Executive Direcor And General Counsel $64,655 $67,028 2023
The Jimmy Carroll Foundation NC$39,679 Executive Di $65,000 $72,111 2023
Learning For Success Inc FL$39,790 Board Member $1,500 $1,431 2025
Artemis Endeavor Inc NY$40,002 Executive Director $24,980 $23,541 2024
Altruisity Foundation Inc FL$40,173 Executive Director / Secretary $96,000 $94,052 2024
The Esther Jeanette Shumpert Walker SC$40,413 Ceo/presiden $193,204 $216,412 2023
Center For Justice & Freedom Inc NY$40,462 President $291,667 $274,861 2024
The Roo Crew SC$40,507 Director $17,760 $19,894 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default68th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted46th

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 (Michael Gornik) 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 114 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 68th 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.