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PeerBasis
Compensation Comparability Determination

Nantucket Shellfish Association Inc

Executive Director / CEO

EIN 061684351
MA · NTEE U42
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Denette, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$410 total compensation of comparable organizations → $363,793 $110,000
$11,37410th
$26,57825th
$59,364Median
$106,08775th
$144,36490th
$110,000This org · 76th
p10$11,374
p25$26,578
p50$59,364
p75$106,087
p90$144,364
$110,000

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
Virginia Academy Of Science VA$372,146 Executive Officer $15,343 $16,486 2023
Climate Access Inc CA$369,568 Executive Director $140,004 $134,533 2023
Institute For Responsible Technology IA$378,791 President $114,577 $139,608 2023
Ieom Society International MI$379,303 Executive Di $22,000 $24,545 2024
Youth Code Jam San Antonio TX$381,787 Executive Di $73,378 $81,682 2023
Decatur Makers Inc GA$384,484 Executive Director $83,550 $88,463 2025
Satoshi Action Education OR$360,666 President $26,667 $27,558 2023
Cyber Collective Incorporated NY$360,658 Executive Director And Board Chair $39,990 $40,213 2023
National Motorists Association Inc WI$358,873 Executive Director Of Oper $92,302 $104,195 2024
The Biotechnology Association Of Alabama AL$355,879 Ceo $120,148 $140,301 2024
City Kid Science Inc NY$390,135 President $70,600 $68,956 2024
Biomedical Excellence For Safer Transfusion Collaborative CA$354,603 Executive Director $150,000 $140,004 2024
Partnership To Advance Responsible Techn PA$354,501 Executive Director $146,846 $162,961 2023
Metagov Inc MA$391,471 Executive Director $38,022 $38,022 2023
Iowa Turfgrass Institute IA$352,407 Executive Director $73,900 $87,462 2024
Texas Organic Farmers TX$393,353 Director $368 $410 2023
Marine Life Studies CA$349,930 Operational Manager $45,971 $42,907 2024
American Society Of Agricultural MI$397,152 Secretary $67,622 $75,444 2024
Capitol City Robotics Inc DC$401,586 Executive Director $170,000 $157,091 2025
Bhaktivedanta Institute For Higher Studies Inc FL$402,491 President $17,079 $17,342 2024
Indianafirst Inc IN$342,326 Executive Dir. $67,450 $79,155 2023
Csab Inc MD$404,157 Executive Director (From 5/23) $66,667 $67,369 2024
Clean Oceans International CA$341,442 Executive Dir. $48,282 $43,903 2025
Solving For Science CA$338,901 Highest Compensated Employee $121,841 $113,721 2024
Professional Services Council Foundation VA$407,306 Executive Vice President $22,713 $23,704 2024

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 default76th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted66th

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 (Samantha Denette) 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 131 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 76th 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.