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PeerBasis
Compensation Comparability Determination

Near Westside Neighborhood Association

Executive Director / CEO

EIN 161125586
NY · NTEE S22Z
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Sue Skidmore, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 8 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

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

How comparable organizations were selected

8 organizations qualified on sector, size, and geography 8 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,364 total compensation of comparable organizations → $147,028 $24,000
$9,27810th
$17,96825th
$47,016Median
$111,24375th
$135,94890th
$24,000This org · 38th
p10$9,278
p25$17,968
p50$47,016
p75$111,243
p90$135,948
$24,000

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
Wayne County-detroit Cde Inc MI$2,084 Executive Di $91,565 $104,590 2024
West Hotel Sro Inc CA$2,001 Ceo $20,348 $20,019 2023
Visit Victoria Usa $2,312 Officer $131,200 $131,200 2024
Rfd Cdc NC$2,331 Director/coo $57,693 $67,918 2023
East Baltimore Development MD$2,389 President An $24,515 $26,113 2023
Poco Realty Development Corporation VA$2,392 Administrator $137,600 $147,028 2024
The Elks Hall Association Of Stockton CA$1,805 Cfo $3,520 $3,364 2024
Lchc Holdings Inc HI$2,797 President $11,923 $11,813 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 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted13th

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 (Sue Skidmore) 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 8 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 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). 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.