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PeerBasis
Compensation Comparability Determination

2nd Chance Ms

Executive Director / CEO

EIN 812718924
MS · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarh Lomenick, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sarh Lomenick — reported title “PROGRAM DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$970 total compensation of comparable organizations → $232,280 $55,000
$15,51110th
$34,43725th
$53,636Median
$76,80675th
$95,58590th
$55,000This org · 52nd
p10$15,511
p25$34,437
p50$53,636
p75$76,806
p90$95,585
$55,000

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 MS 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
Oncology Association Of Naturopathic Physicians AK$344,997 Executive Director $60,892 $52,270 2024
W House Inc TN$344,755 Executive Di $51,833 $48,919 2024
Pathway Financial Education MO$344,022 Executive Director $35,045 $34,311 2023
Happier Valley Comedy Inc MA$343,687 President $65,127 $52,547 2024
Plaza Comunitaria Sinaloa CA$348,476 Chief Executive Officer $69,807 $55,721 2023
Edwins Second Chance Life Skills Center OH$342,059 Pre., Secretary & Treasure $19,654 $18,691 2024
Knox Regional Development Alliance KY$349,328 President/ce $150,000 $148,970 2023
Louise H Batz Patient Safety Foundation TX$341,013 Executive Director $52,500 $48,546 2023
Literacy Volunteers Of America Essex & NJ$350,582 Trustee $18,798 $15,514 2023
Titusville Regional Literacy Council PA$350,618 Executive Director $42,466 $39,146 2023
Association Of Computer Technology Educa ME$339,711 Executive Director $87,112 $80,633 2023
Minnesota Logger Education Program MN$354,004 Executive Di $94,500 $83,840 2024
Faith Community Nurse Network MN$336,612 Executive Di $3,333 $2,957 2024
The Institute Of Classical CA$336,507 Chapter Dire $101,823 $81,277 2023
Alaska Policy Forum Inc AK$355,370 Ceo/non-voting Secretary $86,923 $76,819 2023
Carley Cunniff-peter S Dixon Md CT$335,019 Executive Dir. $165,000 $138,905 2024
American Institute Of Healthcare Compliance OH$332,828 Lpn, Bs, Cca, Cifha, Cha, Chcm, Chbs, Chco, Ohcc, Cmdp, Icdct-cm/pcs $54,223 $53,088 2023
Cleveland Empowerment Foundation MS$332,100 Director, Ch $27,217 $28,021 2023
Institute For Inclusion In The Legal IL$361,253 Ceo $92,591 $81,731 2024
Clifford Antone Foundation TX$329,181 Executive Director $68,500 $61,523 2024
Starting Now Corporation FL$328,951 Director $72,664 $63,101 2023
Ct League Of Conservation Voters CT$327,117 President $64,739 $54,501 2024
California State Society For Opticians CA$326,005 Executive Officer $42,600 $33,028 2024
Monadnock Art X Tech NH$365,852 Executive Director $49,962 $42,645 2023
Movers And Shakas HI$366,694 Executive Director $162,210 $130,395 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default52nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted45th

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 (Sarh Lomenick) 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 150 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 52nd 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.