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PeerBasis
Compensation Comparability Determination

Amity Resource Management Inc

Executive Director / CEO

EIN 161362936
NY · NTEE F22B
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Lewis, Executive Director / CEO ($16,361) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $316,608 $16,361
$11,19210th
$24,58625th
$42,717Median
$65,27475th
$78,38790th
$16,361This org · 16th
p10$11,192
p25$24,586
p50$42,717
p75$65,274
p90$78,387
$16,361

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
Thresholds Housing Inc IL$116,338 Chief Executive Officer $29,764 $32,382 2023
The Arc Of The Gulf Coast TX$116,993 Executive Director $61,300 $67,859 2023
Strategies For Change CA$114,061 Director $38,295 $36,595 2023
Turning Everything Around NC$113,970 President $15,500 $17,724 2023
Dare Coalition Against Substance NC$118,147 Programs Dir $36,612 $41,865 2023
Standing Firm Ministries Inc AR$118,516 Director $4,017 $4,997 2023
Stepping Stones To Success Inc CA$118,760 Ceo $32,400 $30,073 2024
Knowresolve MI$119,233 Executive Di $68,000 $77,673 2023
Special Needs Education And Resources Foundation PA$119,290 Officer $46,923 $50,298 2024
Mental Health Association NJ$112,616 President/ceo $3,450 $3,409 2023
St Landry-evangeline Sexual Assault LA$119,804 Executive Di $31,200 $38,019 2023
Consumer Avocates For Smoke Free Alternatives Association Inc NY$120,581 Ceo $56,837 $56,837 2023
Restoried Life SC$120,599 Member $60,000 $65,548 2025
Bunker Residential Home MO$111,118 Manager $23,914 $27,226 2024
Newbridge Fund Inc NJ$121,147 Ceo $11,980 $11,497 2024
Samaritan Counseling Center NY$110,406 Executive Di $48,651 $47,255 2024
Bell Tower Inc IN$109,853 Ex-officio & Regional Ceo $63,183 $73,736 2023
Family And Children's Center Inc IN$108,817 Dir Of Bus - $36,085 $40,904 2024
A New Beginning Pregnancy Resource WV$123,182 Executive Di $43,651 $50,803 2024
Emanuel Co Alcohol & Drug Inc GA$123,717 Director $33,233 $35,919 2024
Counseling At The Peak CO$108,117 Director $17,185 $17,713 2024
Above & Beyond Care OH$124,516 Ceo $110,975 $126,343 2024
Obed Apartments Inc RI$124,781 President $52,490 $55,699 2023
Community Coalitions Of Virginina VA$124,842 Coordinator $22,040 $22,285 2025
Kentucky Center For Grieving Children And Families Inc KY$125,230 Executive Director $79,833 $92,195 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 default16th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (Kathryn Lewis) 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 187 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,361 is reasonable (approximately the 16th 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.