Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Boces Teacher Association Benefit Trust

Executive Director / CEO

EIN 137091101
NY · NTEE Y43
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa Barreto, Executive Director / CEO ($6,500) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melissa Barreto — reported title “CHAIRPERSON”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$971 total compensation of comparable organizations → $420,153 $6,500
$1,58410th
$12,90325th
$51,918Median
$68,76675th
$94,97690th
$6,500This org · 19th
p10$1,584
p25$12,903
p50$51,918
p75$68,766
p90$94,976
$6,500

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
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $62,224 2024
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,391 2024
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $51,918 2024
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $25,683 2023
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $971 2024
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $32,740 2023
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $64,794 2024
Police Officers Association Of MI$333,252 President $45,930 $50,958 2024
Eastportsouth Manor Teachers NY$439,607 Coordinator $8,500 $8,256 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,584 2023
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $96,556 2023
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $53,419 2023
Ibew Local Union 697 Sub Fund IN$484,800 Trustee $66,084 $74,909 2024
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,903 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $68,766 2023
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $94,976 2024
Rockford Police Relief Association IL$261,632 President $1,010 $1,067 2024
Pennsylvania Association Of Retired State Employees PA$510,678 President $40,616 $42,415 2025
Plumber & Pipefitters Local 333 MI$519,612 Former Chair $81,251 $90,146 2024
Njea Member Benefit Fund NJ$540,913 Trustee $437,789 $420,153 2024
Trustees Of Ibew Lu 363 Supplement NY$560,505 Union Trustee $61,230 $59,473 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted24th

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 (Melissa Barreto) 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 21 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,500 is reasonable (approximately the 19th 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.