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PeerBasis
Compensation Comparability Determination

American Nurses Association Massachusetts Inc

Executive Director / CEO

EIN 043565188
MA · NTEE S41
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carmela Daniello, Executive Director / CEO ($92,179) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$33,126 total compensation of comparable organizations → $278,925 $92,179
$44,48410th
$61,44825th
$92,170Median
$144,19475th
$208,13290th
$92,179This org · 50th
p10$44,484
p25$61,448
p50$92,170
p75$144,194
p90$208,132
$92,179

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
Universal Stylus Initiative Inc MA$391,333 Executive Director $125,500 $121,899 2024
Boston Plasterers' & Cement Masons' MA$375,429 Trustee $85,072 $80,501 2025
Warrior Protection And Readiness MA$371,134 Executive Director $150,000 $150,000 2023
495 Metrowest Corridor Partnership Inc MA$427,385 Executive Director $125,699 $125,699 2023
Northeast Seafood Coalition Inc MA$432,538 Executive Director $108,584 $102,750 2025
Corridor 9495 Regional Chamber Of Commerce MA$446,287 President $126,777 $126,777 2023
Northeast Hospital Medical Staff Inc MA$342,628 President $200,000 $200,000 2023
The Boston Club Inc MA$334,682 Executive Director $84,000 $81,590 2024
Mass Funeral Directors Assoc Inc MA$474,522 Exec Director $63,158 $59,765 2025
Fiscal Partners Inc MA$483,314 President & Executive Dire $173,094 $168,128 2024
Regional Air Cargo Carriers MA$503,973 President $52,000 $50,508 2024
Ypo Patriot Gold Chapter Of The Young Presidents Organization Inc MA$282,000 Chapter Administrator $50,000 $47,314 2025
International Institute Of Forecasters Inc MA$512,583 Editor-in-chief $39,000 $37,881 2024
Gloucester Tourism Alliance Inc MA$278,669 Marketing Director $34,104 $33,126 2024
Massachusetts Recreation And Park Associ MA$271,320 Executive Director $70,270 $66,495 2025
Taunton Area Chamber Of Commerce Inc MA$267,600 President $71,695 $69,638 2024
Massachusetts Insurance Federation Inc MA$576,973 Executive Director $287,164 $278,925 2024
Sip Forum Llc MA$592,762 Mnging Director $240,000 $227,106 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted39th

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 (Carmela Daniello) 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 18 similarly situated organizations (Same NTEE sector (S41) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,179 is reasonable (approximately the 50th 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.