Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Public Service Health Club

Executive Director / CEO

EIN 741473384
TX · NTEE Y43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon L Pogue, Executive Director / CEO ($5,905) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharon L Pogue — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$877 total compensation of comparable organizations → $99,893 $5,905
$1,28110th
$9,42725th
$39,195Median
$58,19575th
$85,93990th
$5,905This org · 25th
p10$1,281
p25$9,427
p50$39,195
p75$58,195
p90$85,939
$5,905

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 TX 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
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $26,002 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $58,083 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,316 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $28,691 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $35,076 2023
Rockford Police Relief Association IL$261,632 President $1,010 $964 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $85,796 2024
Wcribma - Veba MA$209,745 Trustee $114,482 $99,893 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $43,314 2023
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $62,119 2023
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $11,656 2024
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $25,059 2023
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $52,299 2024
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $48,256 2023
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $2,739 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $87,223 2023
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,431 2023
Police Officers Association Of MI$333,252 President $45,930 $46,033 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $58,531 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $877 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted85th
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 (Sharon L Pogue) 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 20 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,905 is reasonable (approximately the 25th 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.