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PeerBasis
Compensation Comparability Determination

Uphams Corner Main Street Incorporated

Executive Director / CEO

EIN 043344542
MA · NTEE S200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Valeska Daley, Executive Director / CEO ($102,217) against every comparable organization that fit the selection criteria — 221 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Valeska Daley — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

221 organizations qualified on sector, size, and geography 221 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,793 total compensation of comparable organizations → $186,983 $102,217
$16,68710th
$37,16625th
$62,044Median
$85,46275th
$105,74790th
$102,217This org · 87th
p10$16,687
p25$37,166
p50$62,044
p75$85,462
p90$105,747
$102,217

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
Project Mend-a-house Incorporation VA$212,095 Executive Director $65,000 $69,841 2024
Willowbrook Inclusion Network CA$212,180 President/chairperson $85,000 $84,091 2023
Westside Legends Inc MA$212,798 President $5,150 $5,150 2024
Rose Garden Community Development Corporation GA$210,003 Ceo $20,000 $23,040 2023
Midwest Education And Community Outreach WI$214,069 President $44,000 $51,136 2024
Haverhill Heritage Inc NH$214,079 Pres $31,000 $32,795 2023
Leadership Pasadena Inc CA$214,359 Board Member $39,700 $37,166 2025
Springboard Incubators Inc NY$208,632 President/ceo $10,640 $10,699 2024
Allen Ame Neighborhood Preservation & Developme NY$214,996 Executive Director $72,337 $74,889 2023
Corporate Volunteer Council Of Atlanta GA$215,015 Executive Director $96,210 $107,652 2024
Jackson Metro Sponsoring Committee-worki MS$208,127 Lead Organizer $110,175 $140,584 2023
Discover Downtown Franklin Inc IN$207,997 Former Executive Director $37,798 $45,667 2023
Bridgton Community Center ME$215,817 Executive Dir. $52,500 $58,502 2024
El-shaddai Refuge Homes Community Development Corporation NV$216,313 Director Of Childcare $11,388 $12,703 2024
The Rhode Island Organizing Project RI$216,804 Executive Director $82,439 $90,566 2023
Providence Resilience Partnership Inc RI$206,200 Executive Director $130,000 $138,718 2024
The Weatherford Square TX$217,135 Executive Di $104,022 $115,794 2024
Blackjack Water Association Inc MS$217,820 Billing $15,800 $19,583 2024
Peak Literacy Inc FL$205,439 Executive Director $67,319 $70,376 2024
The Camden Collective MN$205,418 Executive Director $60,238 $66,237 2024
Mosaic Community Builders Inc GA$218,412 Director $48,000 $55,295 2023
A Greater Good IN$204,813 President $35,366 $42,730 2023
Logan County Tourism Bureau IL$218,666 Former Director $46,588 $50,969 2024
Savannah Waterfront Association GA$204,437 Executive Di $116,600 $134,320 2023
Friends Of Panthertown Inc NC$204,230 Executive Di $53,869 $63,770 2023

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 default87th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted83rd

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 (Valeska Daley) 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 221 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,217 is reasonable (approximately the 87th 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.