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PeerBasis
Compensation Comparability Determination

Shift Community Cycles

Executive Director / CEO

EIN 811271236
OR · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josh Goldfarb, Executive Director / CEO ($49,600) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Josh Goldfarb — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $98,208 $49,600
$2,01310th
$6,01825th
$22,438Median
$50,80375th
$72,20890th
$49,600This org · 74th
p10$2,013
p25$6,018
p50$22,438
p75$50,803
p90$72,208
$49,600

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 OR 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 End Fire Company No 3 PA$360,857 Trustee $3,604 $3,760 2024
Ohio Gun Owners OH$363,859 Executive Director $72,000 $82,118 2023
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $9,092 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $9,268 2023
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $10,365 2025
Center For Sex Positive Culture WA$357,806 Bookkeeper $14,255 $13,349 2024
Empire Ranch Mens Golf Club CA$367,060 President $2,000 $1,807 2024
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $5,424 2024
Island Country Club ME$354,550 Director $2,422 $2,612 2023
Pacific Beach Tennis Club CA$353,647 Club Manager $101,221 $94,119 2023
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $63,210 2023
The Monkey Mutual Aid Society OH$375,192 President $500 $554 2024
Va Competition Hare Scramble Svc Inc VA$375,309 President $11,546 $11,360 2025
German American Federation PA$348,517 President $10,116 $10,552 2024
Abilene Clay Sports TX$342,223 Club Manager $36,601 $38,294 2024
Bristol Polish American Citizens CT$340,759 Treasurer $22,880 $22,438 2024
Women Of Colors MI$339,290 President $67,226 $74,719 2023
Motorcycle Roadracing Association Inc CO$336,507 President $6,265 $6,469 2023
Pedals For Progress NJ$388,344 President $51,500 $48,093 2024
Pine Tree Coutry Club TN$335,998 Grounds Manager $39,780 $45,027 2023
Cascade Volleyball Club Of Seattle WA$390,706 Executive Dir. $67,269 $62,993 2024
Home Association Ephraim Slaug PA$332,199 President $10,484 $11,258 2023
Peace Islands Institute Inc NJ$326,609 Executive Di $85,821 $82,511 2023
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $7,501 2023
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $71,623 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default74th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted75th
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 (Josh Goldfarb) 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 89 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,600 is reasonable (approximately the 74th 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.