Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Project White Butterfly

Executive Director / CEO

EIN 844507335
OH · NTEE F21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sara Szelagowski, Executive Director / CEO ($14,648) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,139 total compensation of comparable organizations → $116,243 $14,648
$24,17010th
$39,50125th
$59,101Median
$75,72375th
$99,46490th
$14,648This org · 2nd
p10$24,170
p25$39,501
p50$59,101
p75$75,723
p90$99,464
$14,648

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 OH 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
Overton County Anti-drug Coalition Inc TN$344,408 Director $100,053 $99,296 2024
Travis House Inc CO$338,784 Executive Dir. $30,000 $27,160 2024
Christine Ortoll Recovery FL$346,095 Director/pro $81,555 $77,525 2022
Come To Him Ministries CA$336,946 President $59,998 $48,915 2024
Marin Healthy Youth Partnerships CA$347,416 President $91,345 $72,551 2025
Influence Foundation Inc VT$333,588 President & Executive Director $115,315 $112,822 2023
Recovery Community Network Inc MN$330,973 Director $58,240 $55,938 2023
Operation Snowball Inc IL$355,689 Ceo $32,780 $29,642 2025
Monroe County Coalition Inc FL$358,422 Executive Di $74,891 $66,425 2024
Phillips County Coalition For Healthy MT$323,786 Executive Director $21,825 $22,869 2023
Family Alliance Of Paulding Inc GA$323,600 Executive Director $39,186 $39,869 2022
Coalition For Youth Drug Abuse AZ$322,094 President $52,000 $48,611 2023
Favor Western Pennsylvania PA$320,914 Executive Di $18,144 $17,588 2023
Columbus County Dream Center Inc NC$364,138 Exe Director $52,010 $50,739 2024
Massac County Drug Awareness C IL$316,847 Program Dir $52,821 $49,029 2024
What's Important Now Foundation OK$380,972 Executive Director $104,459 $108,600 2024
My Life Foundation Inc MD$385,986 President $32,180 $28,405 2024
525 Foundation Inc IN$296,807 President $61,000 $62,530 2023
Alcap AL$388,306 Executive Director $71,045 $72,466 2024
Life Align Inc MI$390,123 Executive Di $102,064 $99,464 2024
The Peggie And Paul Shevlin Family PA$292,653 Executive Di $71,859 $67,658 2024
Partnership For A Drug Free Community Inc AL$391,838 Executive Director $59,301 $60,487 2024
Communities Confronting Substance Use & NJ$400,942 President $22,846 $19,828 2023
The Pier Foundation GA$282,695 Vice Chairma $68,296 $64,835 2024
Dream Of Hattiesburg Inc MS$402,862 Excutive Director $84,768 $89,137 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted2nd

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 (Sara Szelagowski) 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 51 similarly situated organizations (Same NTEE sector (F21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,648 is reasonable (approximately the 2nd 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.