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PeerBasis
Compensation Comparability Determination

Buffalo Renaissance Foundation Inc

Executive Director / CEO

EIN 133204330
NY · NTEE T31Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mcmanigle Scott, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,357 total compensation of comparable organizations → $140,918 $36,000
$9,36610th
$32,11625th
$51,881Median
$80,29975th
$100,87090th
$36,000This org · 33rd
p10$9,366
p25$32,116
p50$51,881
p75$80,299
p90$100,870
$36,000

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
Mac Foundation MT$223,291 Cfo $118,130 $140,918 2023
Olivia Hospital & Clinic Foundation MN$224,257 Director & President $66,188 $72,376 2023
Ozarks Charitable Real Estate Foundation MO$218,166 Director/president & Ceo End 02/24 $37,216 $42,370 2024
Hawaii Va Foundation HI$225,981 Board Chair/ $4,800 $4,619 2024
Pv Schools Education Foundation AZ$216,826 Executive Director $55,000 $56,857 2024
The Pearl Foundation Of The TN$227,530 Program Direct $55,650 $62,877 2024
The Surety Foundation Inc DC$229,532 Sfaa Foundation Liaison $57,126 $53,884 2024
The Freedom To Help Foundation Inc MD$232,308 Executive Director $1,312 $1,357 2023
Port Washington Education Foundation NY$210,140 Vice President $10,000 $10,000 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $12,863 2024
Middletown Community Foundation Inc PA$235,127 Executive Di $5,000 $5,518 2023
Nehemiah Community Foundation CA$205,259 Coo $85,180 $81,398 2023
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $79,200 2023
Stillwater Community Healthcare MT$241,012 Ceo $43,294 $50,164 2024
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $48,405 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $70,437 2023
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $96,771 2024
United Way Of Adams County Inc PA$250,888 Executive Dir. $71,169 $76,288 2024
Rochelle Area Community Foundation IL$252,515 Executive Di $92,084 $97,310 2024
Torah Synagogue Foundation NY$189,200 Treasurer $38,000 $35,958 2025
Real Situations Inc OH$255,499 Sports/program Administrator $6,000 $6,831 2024
Carol Ann Lee Memorial Trust GA$265,062 Former Trustee $30,847 $34,324 2023
Visit Champaign County Foundation IL$266,372 Secretary $125,888 $136,962 2023
Livonia Community Foundation Inc MI$176,288 Executive Director $20,000 $22,845 2023
Together Empowered Inc GA$268,542 Clinical Director $11,310 $11,908 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted26th

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 (Mcmanigle Scott) 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 39 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 33rd 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.