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PeerBasis
Compensation Comparability Determination

Delaware County Local Development Corp

Executive Director / CEO

EIN 161576206
NY · NTEE S30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenn Nealis, Executive Director / CEO ($11,295) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,916 total compensation of comparable organizations → $169,017 $11,295
$32,46010th
$59,90925th
$93,243Median
$122,00675th
$152,08590th
$11,295This org · 0th
p10$32,460
p25$59,909
p50$93,243
p75$122,006
p90$152,085
$11,295

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.

OrganizationStateTotal revenueTotal compSource
Buffalo Niagara Film Commission IncNY $459,494$110,892 990
Oyster Bay Main Street AssociationNY $425,779$76,964 990
Go IthacaNY $502,138$104,000 990
Entrepreneurs For Global Change IncNY $507,709$97,917 990
82nd Street District ManagementNY $378,507$93,243 990
Kings Highway District ManagementNY $518,617$87,202 990
Rochester Land Bank CorporationNY $523,454$30,100 990
Amplify Equity IncNY $354,839$84,483 990
Transform Finance IncNY $550,034$145,518 990
Msdc IncNY $551,269$36,000 990
Wyoming County Business AssistanceNY $334,541$17,916 990
Sullivan County Land BankNY $319,120$42,854 990
Richardson Center CorporationNY $311,633$169,017 990
Morris Park District Management Association IncNY $586,833$133,119 990
La Fuerza Unida CommunityNY $635,330$156,463 990

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted0th

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 (Glenn Nealis) 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 15 similarly situated organizations (Same NTEE sector (S30) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,295 is reasonable (approximately the 0th 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). 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.