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PeerBasis
Compensation Comparability Determination

Cmak Sandy Hook

Executive Director / CEO

EIN 800876773
CT · NTEE P28
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brittany A Kowalski, Executive Director / CEO ($75,131) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brittany A Kowalski — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,047 total compensation of comparable organizations → $130,090 $75,131
$10,56310th
$17,44825th
$47,672Median
$66,03375th
$80,78690th
$75,131This org · 85th
p10$10,563
p25$17,448
p50$47,672
p75$66,033
p90$80,786
$75,131

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 CT 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
West Side Bazaar Inc NY$268,653 Executive Director $11,075 $10,956 2024
Creekside Place Inc WI$270,303 Executive Director $29,025 $33,185 2024
Samaritan Neighborhood Center CA$270,898 Executive Director And Ceo $73,687 $69,659 2024
Greater Ideal Family Life Center TX$259,790 Executive Dir. $95,000 $104,035 2024
Corpus Christi International Seafarers' TX$272,886 Executive Director $53,421 $58,501 2024
Heppner Community Foundation OR$273,739 Director $1,000 $1,047 2023
Andrews House Inc OH$275,330 Executive Director $67,001 $77,689 2024
21st Century Village Community Learning Center NC$256,520 Executive Director $57,180 $64,681 2024
Goodwill Industries Of Central Florida FL$255,893 President & Ceo $12,882 $13,639 2023
North Yonkers Preservation And NY$276,408 Executive Di $36,665 $37,343 2023
People's City Mission Foundation NE$252,673 Ceo-pcm $11,107 $13,078 2024
Newton Highlands Community Development MA$251,705 Executive Dir. $88,833 $87,391 2024
Mayville Open Door Inc WI$248,275 President $44,080 $50,398 2024
Whatsoever Community Center In MO$284,074 Gascich Exec D $63,368 $73,477 2024
Monroe Street Neighborhood Center OH$240,704 Interim Executive Director (June-october) $27,325 $31,684 2024
Castaways Thrift Co NC$238,574 Executive Director - Store Manager $34,824 $38,377 2025
Macon County Heritage Center NC$237,870 Executive Director $49,038 $55,470 2024
Carver Community Center IN$294,648 Executive Director $38,000 $45,167 2023
Christlife Inc NY$236,935 President $7,800 $7,716 2024
Masaryktown Community Center Inc FL$236,862 Secretary $20,768 $21,989 2023
Crested Butte Film Festival CO$236,685 Executive Directo $48,333 $52,236 2023
Straight Street Laurens Inc SC$295,515 Executive Director $27,958 $32,874 2023
Cherokee County Family Resource Ctr AL$226,294 Administrator $49,380 $58,403 2024
Love In The Name Of Christ Of Clackamas County Oregon OR$225,056 Executive Director $75,000 $76,249 2024
River Center Of New Castle Inc CO$311,128 Executive Director $35,115 $36,862 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default85th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted74th

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 (Brittany A Kowalski) 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 46 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,131 is reasonable (approximately the 85th 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.