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PeerBasis
Compensation Comparability Determination

American Maritime Officers Master Operating

Executive Director / CEO

EIN 200406498
FL · NTEE J40
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Steven F Nickerson, Executive Director / CEO ($6,120) against every comparable organization that fit the selection criteria — 175 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: Steven F Nickerson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $300,226 $6,120
$2,13610th
$5,54625th
$14,268Median
$54,32675th
$95,48690th
$6,120This org · 26th
p10$2,136
p25$5,546
p50$14,268
p75$54,326
p90$95,486
$6,120

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 FL 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
Sharon Teachers Association Incorporated MA$307,810 Pr And R Chair $2,500 $2,462 2023
Utility Workers Union Of America MO$308,125 President $14,464 $16,307 2024
United Automotive Sales And Service NY$308,722 President $97,027 $93,330 2024
Norwin Education Association PA$309,021 Officer Listing $22,583 $23,973 2024
American Federation Of Teachers NY$305,097 President $21,068 $19,743 2025
Turlock Emergency Medical Services CA$309,825 President $25,502 $23,441 2024
Int'l Union Of District 55 Allied & NJ$303,159 President $85,000 $78,703 2025
Salt Lake Valley Law Enforcement UT$312,587 Executive Director $6,000 $6,368 2025
Afge Nbpc 2554 CA$301,527 President $23,791 $21,868 2024
Amherst-pelham Education Association MA$301,406 President $2,750 $2,631 2024
Communications Workers Of America Local 3406 LA$300,766 President $32,587 $38,197 2024
Millwrights Local 219 DE$313,549 Warden $1,045 $1,089 2024
I B E W Local 305 Inc IN$299,080 Director $47,975 $53,855 2024
Carpenters Local Union No 136 OH$297,889 President $4,002 $4,512 2024
Million Dollar Teacher Project AZ$296,679 Founder And Ceo $72,025 $71,834 2025
81359 Local NY$319,994 President $500 $481 2024
American Board Of Medicolegal Death Inve MD$293,764 Executive Director $10,000 $9,952 2024
Brotherhood Of Railroad Signalmen Local 119 NE$321,115 Financial Secretary $8,921 $10,214 2024
International Assoc Of Sheet Metal Air Rail & Transportation PA$292,291 President $3,921 $4,162 2024
International Association Of Firefighters - Local 732 RI$322,084 President $10,276 $10,799 2023
Orange County Managers Association CA$322,370 Executive Dir. $108,944 $100,139 2024
Amalgamated Transit Union Local 22 MA$322,399 President $1,282 $1,226 2024
City Of Madison Employees Assoc WI$322,993 President $8,850 $9,839 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $25,980 2024
American Postal Workers Union NC$323,454 President $24,593 $27,848 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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)27th
Reportable pay only (column D), adjusted27th
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 (Steven F Nickerson) 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 175 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,120 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.