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PeerBasis
Compensation Comparability Determination

The Rochester Association

Executive Director / CEO

EIN 161533155
NY · NTEE J40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Angelina Rivera, Executive Director / CEO ($8,802) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Angelina Rivera — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$513 total compensation of comparable organizations → $292,852 $8,802
$3,50010th
$8,91425th
$27,724Median
$78,61175th
$114,15490th
$8,802This org · 26th
p10$3,500
p25$8,914
p50$27,724
p75$78,611
p90$114,154
$8,802

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
Nys Public Employees Conference Inc NY$358,497 Chairman $24,000 $25,363 2023
United Plant & Production Workers NY$361,646 President $242,494 $248,910 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $10,039 2023
Brewster Teachers Association NY$347,711 President $12,300 $12,300 2025
Jewish Labor Committee NY$344,292 Executive Director $75,000 $79,258 2023
American Postal Workers Union 2577 NY$337,706 President $56,967 $58,474 2024
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,751 2024
Suffolk County Probation Officers Association Inc NY$329,489 President $6,600 $6,775 2024
International Association Of Heat & NY$328,995 Business Manager/secretary $71,505 $73,397 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $27,724 2024
81359 Local NY$319,994 President $500 $513 2024
United Automotive Sales And Service NY$308,722 President $97,027 $99,594 2024
American Federation Of Teachers NY$305,097 President $21,068 $21,068 2025
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,427 2023
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $160,325 2023
Police Assoc Inc - Town Of Greenburgh NY$286,210 President $9,500 $10,039 2023
Orange County Boces Teachers' NY$286,094 President $5,000 $5,284 2023
United Steelworkers Local Union 00420 NY$272,738 President $68,474 $70,286 2024
American Federation Of Teachers NY$444,984 Co-president $5,590 $5,738 2024
Iron Workers Local 60 Education NY$265,020 Business Manager $94,233 $99,583 2023
Bridge And Tunnel Officers Benevolent NY$264,549 President $18,192 $18,673 2024
International Association Of Sheet Metal Air Rail & Transportation NY$262,067 Local Chairman $108,021 $114,154 2023
Cheektowaga Central Teachers Association Benefit Trust NY$247,737 Fund Advisor $3,500 $3,500 2025
Niagara County Electrical Construction NY$477,138 Secretary $61,912 $63,550 2024
Federal Contract Guards Of America NY$491,873 President $57,750 $59,278 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 2025 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted26th

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 (Angelina Rivera) 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 31 similarly situated organizations (Same NTEE sector (J40) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,802 is reasonable (approximately the 26th 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.