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PeerBasis
Compensation Comparability Determination

Open Channels New York Inc

Executive Director / CEO

EIN 133486263
NY · NTEE A030
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eleanor Covan, Executive Director / CEO ($71,913) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,433 total compensation of comparable organizations → $205,843 $71,913
$31,21610th
$53,84425th
$97,789Median
$110,52575th
$163,01690th
$71,913This org · 38th
p10$31,216
p25$53,844
p50$97,789
p75$110,525
p90$163,016
$71,913

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.

OrganizationStateTotal revenueTotal compSource
Association Of Professional GenealogistsWA $338,756$53,043 990
Quincy Society Of Fine ArtsIL $328,373$91,270 990
Design Management Institute IncMA $426,070$123,757 990
Museum Trustee AssociationMD $314,313$170,712 990
California Choral Directors AssociationCA $445,924$1,433 990
Acts Career Center IncMS $291,016$155,319 990
Glass Art Society IncWA $452,347$104,529 990
Shakespeare Association Of AmericaMS $455,594$44,031 990
Arizona Solar Energy Industries AssocAZ $462,545$205,843 990
Oklahoma Bandmasters AssociationOK $271,685$18,400 990
Comedy Gives BackCA $474,720$54,111 990
Women In Media IncCA $250,814$70,559 990
Faith Co-op IncTN $491,232$97,638 990
Music And Culture Coalition Of New Orleans Nonprofit CorporationLA $503,323$97,940 990
International Association For DanceCO $554,785$106,114 990
Connecticut High School CoachesCT $555,181$99,401 990

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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted38th

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 (Eleanor Covan) 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 16 similarly situated organizations (Same NTEE sector (A03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,913 is reasonable (approximately the 38th 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). 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.