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PeerBasis
Compensation Comparability Determination

Steuben Arc Foundation Inc

Executive Director / CEO

EIN 161539843
NY · NTEE T30Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Damiano, Executive Director / CEO ($25,894) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Damiano — reported title “EXECUTIVE DIRECTOR & VP”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$406 total compensation of comparable organizations → $298,442 $25,894
$3,09010th
$13,82625th
$34,899Median
$62,02875th
$97,02490th
$25,894This org · 39th
p10$3,090
p25$13,826
p50$34,899
p75$62,028
p90$97,024
$25,894

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
Great Plains Life Foundation Inc IL$138,434 Dir Development $49,495 $53,849 2024
The Doris And Isaac Moinester Foundation NY$136,925 Trustee $61,509 $63,326 2023
Leroy Community Foundation MN$140,493 Gambling Manager $12,750 $13,942 2024
Williamsburg Area Chamber Of Commerce VA$135,486 Ceo $12,486 $13,736 2023
Alabama Germany Partnership AL$142,245 Executive Director $96,320 $118,557 2023
United Through Hope Inc TX$142,417 Executive Dir. $86,730 $96,010 2024
Kessler Family Foundation CA$133,280 Assistant Treasurer $50,736 $48,483 2024
Pipe Fitters Association Local 597 IL$132,072 Executive Director $134,713 $146,563 2024
Joann And Thomas Adler Family Foundation OH$144,895 Treasurer Thru 3/6/23 $40,331 $48,668 2023
Civic Council Foundation MO$131,500 President $40,765 $49,192 2023
Richmond Region Tourism Foundation VA$145,491 President/ce $31,555 $32,848 2025
Cape May County Coast Guard NJ$145,852 Executive D $30,000 $29,642 2024
Foundation For A Greater Greenwood SC$130,943 Executive Di $52,885 $62,859 2023
Simsbury Community Television Inc Eno Memorial Hall CT$130,907 Station Manager $51,719 $53,664 2024
Cancer Fashionista Foundation Inc NJ$130,536 President $85,450 $86,924 2023
The Jennifer Bush-lawson Foundation VA$129,828 Executive Director $18,750 $20,035 2024
Hebrew Free Loan Association Of Austin Inc TX$129,816 Operations Manager $25,635 $29,216 2023
Carrollton Police Officers Association Charities TX$129,728 President $2,600 $2,804 2025
Wetherington Foundation Inc FL$128,033 Secretary $39,021 $40,567 2024
Global Blood Fund OK$127,949 Contract Executive Director $171,250 $208,681 2024
Project Share Inc NY$149,085 Executive Director $70,564 $72,648 2023
The Arc Of Mercer County Foundation PA$127,084 Ceo $13,218 $15,018 2023
Peace Properties Inc MA$150,093 Executive Director $35,094 $34,899 2024
Friends Of Laguna Atascosa National TX$150,199 Executive Dir. $12,571 $13,916 2024
Beyond The Fairways Foundation IA$151,893 Executive Director $113,300 $141,343 2023

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 default39th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted73rd

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 (Michael Damiano) 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 107 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,894 is reasonable (approximately the 39th 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.