Entrepreneurs are often the last ones to get paid even in an established business.  I don't think you are going to find any comps, for owner/employees.  And why do you think you need them?  IRS doesn't have the staff to audit, even the S Corps who pay no salary.  What happens if clients pay themselves minimum wage?  At worst, amended employment tax returns, and amended 1040's for the employment tax deductions.  

Facts and circumstances.  Research ChatGPT for that phrase.