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PeerBasis
Compensation Comparability Determination

Michael S Rosen Foundation

Executive Director / CEO

EIN 161489035
NY · NTEE A99Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Meredith Dragon, Executive Director / CEO ($30,887) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $119,981 $30,887
$2,18110th
$6,79525th
$16,602Median
$30,41075th
$52,05490th
$30,887This org · 75th
p10$2,181
p25$6,795
p50$16,602
p75$30,410
p90$52,054
$30,887

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
Combat Diver Foundation FL$41,576 President $2,100 $2,183 2024
Decatur Fine Arts Academy Inc GA$41,280 President, Ceo $9,390 $10,757 2023
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $24,135 2023
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $24,855 2024
Allentown Public Theatre PA$40,250 President $8,070 $8,906 2024
Potters House Community Develo FL$43,271 Pd $24,494 $27,291 2022
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $63,105 2023
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $24,168 2024
Sayat Nova Dance Co Inc MA$39,235 Officer $12,000 $12,285 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $9,306 2024
Phoenix Art Museum Endowment Fund Inc AZ$38,958 Ceo $4,148 $4,546 2023
Rogers Museum Foundation AR$38,934 Acting Executive Director $36,000 $44,782 2024
Spokane Favs WA$43,979 Executive Dir. $36,000 $36,722 2023
Beavercreek Historical Society OH$38,924 Director $1,680 $1,969 2024
Center For Environmental Structure CA$38,804 Secretary, Director $30,048 $28,714 2024
Canton Madison Historical Society MS$44,182 Board Member $4,370 $5,247 2025
North Shore Historical Museum Inc NY$38,653 Former Director $5,025 $5,025 2024
Delilah Charity Inc CA$38,650 Officer $18,655 $17,827 2024
Thiokol Memorial Project GA$38,496 Adviser $500 $556 2024
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $16,087 2023
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $14,781 2024
Winter Park University Inc FL$45,000 Chairman $5,000 $5,571 2022
Kosciuszko Polish Language MA$45,128 President, D $7,000 $6,961 2024
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $5,518 2024
Seattle Piano Institute Inc WA$37,538 Artistic Dir $3,500 $3,468 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Meredith Dragon) 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 117 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,887 is reasonable (approximately the 75th 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.