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PeerBasis
Compensation Comparability Determination

Carousel Society Of The Niagara

Executive Director / CEO

EIN 112552886
NY · NTEE A82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ian Seppala, Executive Director / CEO ($64,395) against every comparable organization that fit the selection criteria — 20 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: Ian Seppala — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,334 total compensation of comparable organizations → $189,255 $64,395
$41,20710th
$54,18825th
$64,270Median
$96,12675th
$120,32390th
$64,395This org · 50th
p10$41,207
p25$54,188
p50$64,270
p75$96,126
p90$120,323
$64,395

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 NY 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
Oneida County Historical Society Inc NY$302,691 Executive Director $66,992 $65,070 2024
Albany County Historical Association NY$320,977 Executive Director $57,689 $57,689 2023
Historic Cherry Hill NY$282,305 Exec Director $50,602 $49,150 2024
Chenango County Historical Society NY$277,540 Executive Director $60,152 $58,426 2024
Corning Painted Post Historical Society NY$274,718 Director $43,810 $42,553 2024
Landmark West Inc NY$360,533 Exec Director $118,410 $115,013 2024
Mount Gulian Society NY$256,383 Executive Di $97,804 $97,804 2023
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $93,863 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $168,111 2024
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $107,741 2024
Friends Of Clermont Inc NY$250,561 Executive Di $3,432 $3,334 2024
Schoharie County Historical Society NY$245,308 Curator $64,789 $62,930 2024
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $48,845 2023
Montgomery County Historical NY$223,779 Executive Di $29,955 $29,096 2024
Historical Society Of NY$398,815 Executive Dir. $59,039 $55,867 2025
Hamburg Natural History Society Inc NY$409,251 Executive Director $65,345 $63,470 2024
Suffolk County Historical Society NY$416,792 Executive Director $95,567 $95,567 2023
Gracie Mansion Conservancy NY$445,340 Executive Director $200,000 $189,255 2025
Hallockville Inc NY$454,068 Executive Di $86,539 $84,056 2024
Huntington Historical Society NY$461,277 Executive Director $75,500 $73,334 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)40th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted50th

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 (Ian Seppala) 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 20 similarly situated organizations (Same NTEE sector (A82) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,395 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.