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PeerBasis
Compensation Comparability Determination

Guardian Friend Associates Inc

Executive Director / CEO

EIN 821978326
WI · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph S Scharenbroch, Executive Director / CEO ($76,412) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$584 total compensation of comparable organizations → $172,407 $76,412
$11,89910th
$26,04925th
$44,115Median
$64,30675th
$83,17490th
$76,412This org · 83rd
p10$11,899
p25$26,049
p50$44,115
p75$64,306
p90$83,174
$76,412

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Music Therapy Of The RockiesCO $208,047$55,089 990
Valverde IncCA $204,608$3,448 990
Youth And Family Advocacy ServicesSC $204,508$38,820 990
Love Not Lost IncGA $203,992$44,604 990
Warren County Small Business DevelopmentOH $209,273$81,636 990
Grandparents Raising GrandchildrenFL $209,556$32,877 990
Marriage MissionariesCO $202,713$63,522 990
Riseup NetworksWA $211,636$11,652 990
Tipton County Council On Aging IncIN $199,940$37,866 990
Project Prosper IncFL $213,822$93,303 990
TearsND $199,121$3,982 990
Senior Veterans IncCO $213,990$46,366 990
Fit And Faithful Living IncTX $214,407$27,585 990
The Charlotte Center For The Humanities IncNC $198,268$58,073 990
Ruths House IncCT $214,765$11,851 990
Servantworks IncIL $197,794$71,166 990
Friends Of The Ulyssess S GrantNY $197,672$17,693 990
The Bridge Of West Tennessee IncTN $196,990$17,867 990
Inner Court Family CenterOR $216,046$6,483 990
Hope Fostered IncKS $216,642$70,500 990
Armour IncMD $216,900$139,650 990
Daily Ascension Partners ProgramCA $217,434$41,219 990
Gift Of Surrogacy Foundation IncGA $217,828$28,090 990
Our Daily Bread FoundationNC $218,978$9,890 990
Webster Hope IncNY $219,053$46,881 990

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 WI 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 default83rd
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted80th

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 (Joseph S Scharenbroch) 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 122 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,412 is reasonable (approximately the 83rd 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). 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.