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PeerBasis
Compensation Comparability Determination

Nassau-suffolk Performing Arts Ltd

Executive Director / CEO

EIN 113223416
NY · NTEE B80Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Joel Levy, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joel Levy — reported title “SECRETARY & TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$257 total compensation of comparable organizations → $191,589 $28,000
$7,16310th
$22,60925th
$47,981Median
$85,57475th
$97,41790th
$28,000This org · 34th
p10$7,163
p25$22,609
p50$47,981
p75$85,574
p90$97,417
$28,000

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 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
Youth Farm Project Inc NY$307,766 Co-director Of Education $72,927 $75,081 2023
Indiana Council On Educating IN$308,662 Executive Di $72,000 $84,026 2024
Allied Resources For Children Inc NJ$309,139 Treasurer $7,200 $6,930 2025
Friends Of Infinity Acres Ranch Inc VA$306,990 Executive Director $66,000 $70,522 2024
University At Albany NY$305,041 President (To May) $250 $257 2023
Manheim Township Educational Foundation PA$311,457 Executive Director $24,231 $26,741 2024
Naturopathic Medical Student Association OR$304,466 Executive Director $28,575 $29,366 2024
Crowd To Community Inc AZ$304,114 Ceo Director $102,804 $112,646 2023
Lompoc Teen Center CA$303,847 Executive Director $46,172 $45,425 2023
Ithaca Public Education Initiative Inc NY$313,363 Executive Director $42,500 $42,500 2024
Shared Harvest Foundation Inc CA$298,640 President $94,635 $90,433 2024
Inspirational Workshops WA$296,025 Founder & Ceo $92,096 $93,943 2023
College Athletic Trainer's Society TN$294,973 Executive Director $21,000 $24,428 2024
Curieux Academic Journal CA$323,512 Key Employee $44,000 $42,046 2024
New Mexico Out-of School NM$324,228 Executive Di $50,535 $61,927 2023
Heritage Instructional Services MD$288,183 Program Admin $27,736 $27,956 2025
Prime Time Extended Learning Services MA$328,315 President $20,000 $19,889 2024
Project Ledo OR$282,845 President & Executive Director $87,629 $90,056 2024
Association Of Texas Small School Bands TX$282,096 Executive Director $60,000 $64,707 2025
Fields Of Joy Foundation Inc PR$336,857 Executive Director $60,000 $60,000 2024
Homework Central CA$338,432 Executive Dir. $59,000 $58,046 2023
Families Aspiring In Trust And Holiness Catholic Home Education Community I FL$275,438 Officer $16,440 $17,091 2024
Mz Goose Inc FL$274,308 Ceo President $4,326 $4,497 2024
Graduate Student Organization At The NY$342,589 President $10,577 $10,304 2025
The Summer Institute Inc TX$271,230 Treasurer, Executive Director $18,462 $19,910 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default34th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted29th

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 (Joel Levy) 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 96 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 34th 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.