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PeerBasis
Compensation Comparability Determination

Kosciuszko Polish Language

Executive Director / CEO

EIN 814968749
MA · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ewa Pawlik, Executive Director / CEO ($7,000) against every comparable organization that fit the selection criteria — 146 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: Ewa Pawlik — reported title “PRESIDENT, D”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$548 total compensation of comparable organizations → $111,205 $7,000
$2,50710th
$6,99125th
$17,359Median
$31,74675th
$57,25390th
$7,000This org · 25th
p10$2,507
p25$6,991
p50$17,359
p75$31,746
p90$57,253
$7,000

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 MA 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
Winter Park University Inc FL$45,000 Chairman $5,000 $5,602 2022
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $5,549 2024
Cupertino Chinese School CA$45,480 Principal $9,000 $8,648 2024
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $14,864 2024
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $16,177 2023
Josephine County Historical Society OR$46,070 Treasurer $26,041 $27,706 2023
Canton Madison Historical Society MS$44,182 Board Member $4,370 $5,276 2025
Far Star Action Fund WA$46,140 Executive Director $13,922 $13,871 2024
Delaware Sports Museum And DE$46,267 Executive Director $23,000 $25,801 2023
Spokane Favs WA$43,979 Executive Dir. $36,000 $36,926 2023
Marika Foundation Incorporated MA$46,320 Board Member $630 $675 2022
Sciart Exchange TX$46,436 Executive Director $42,000 $46,753 2024
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $24,303 2024
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $63,457 2023
Potters House Community Develo FL$43,271 Pd $24,494 $27,443 2022
Alliance Arts Council NE$47,151 Exec Director $7,800 $9,095 2025
Chinkapin Craftstead Inc TN$47,401 Director Of Programming $12,000 $14,451 2023
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $24,994 2024
The H B Playwrights Foundation Inc NY$47,703 Executive/ Artistic Director $6,245 $6,280 2024
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $24,270 2023
Broadway Sacramento Foundation CA$48,005 Director $31,823 $30,579 2024
Kritya Foundation Inc NY$48,114 President $4,590 $4,616 2024
Encore Slso Inc MO$48,216 President $67,269 $79,287 2024
Friends Of Lyndon B Johnson National Historical Park TX$48,419 Executive Director $22,851 $25,437 2024
Combat Diver Foundation FL$41,576 President $2,100 $2,195 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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)28th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted24th

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 (Ewa Pawlik) 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 146 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,000 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.