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PeerBasis
Compensation Comparability Determination

Seneca Diabetes Foundation

Executive Director / CEO

EIN 203214056
NY · NTEE H80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lucille White, Executive Director / CEO ($48,989) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,015 total compensation of comparable organizations → $223,027 $48,989
$12,35510th
$28,90825th
$56,024Median
$85,42775th
$124,28190th
$48,989This org · 43rd
p10$12,355
p25$28,908
p50$56,024
p75$85,427
p90$124,281
$48,989

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
Rory David Deutsch Foundation IL$167,230 Vice President $25,540 $26,989 2024
International Neuroethics Society DC$166,640 Executive Director $79,718 $75,195 2024
Qigong Sensory Training Institute OR$166,373 President/ceo Board Chair $48,476 $48,389 2024
Ellyn Satter Institute Inc WI$169,831 Exec. Dir. & $60,306 $67,699 2024
Hope 365 MI$171,372 Director $53,595 $61,219 2023
The Center For Neurosciences Foundation AZ$171,746 Director Of Fundraising And Operations $63,025 $65,153 2024
Balanced Budget Now VA$172,594 President $54,300 $56,356 2024
Cardiac Surgery Clinical Research Center IL$173,860 Researcher $136,000 $143,718 2024
Faculty Student Association Of The State NY$177,373 Chief Executive Officer $235,690 $223,027 2025
Hawaii Medical Foundation HI$157,240 Executive Administrator $2,822 $2,796 2023
Pediatric Hydrocephalus Foundation Inc NJ$156,880 President $30,345 $29,122 2024
Harlan E Moore Heart Research Foundation IL$178,150 President/treasurer $81,250 $88,397 2023
Breast Cancer Research And Assistance Fund AZ$155,484 President $29,590 $30,589 2024
The Alliance For Longevity Initiatives VA$155,110 President $12,750 $13,233 2024
Rampy Ms Research Foundation AR$154,261 President/ex $65,000 $80,855 2023
Mcdougall Research & Education CA$153,036 President $25,000 $23,890 2023
Partnership For Achieving Total LA$152,961 Executive Director/board $25,330 $29,208 2025
Parent's Guide To Cord Blood MD$152,063 Executive Director $103,885 $104,398 2024
Prostate Action Inc NY$150,921 Secretary $11,250 $11,250 2023
Humanology & Health Science Inc CA$184,661 President $150,000 $143,339 2023
Karmanos Cancer Foundation MI$186,501 Board Member/president Kcc $38,067 $42,235 2024
Movement Disorders Foundation CO$147,641 Executive Director $55,750 $59,159 2023
Dayton Veterans Affairs Research & Educa OH$147,034 Executive Director $22,275 $26,109 2023
Wallace Rheumatic Disease Foundation CA$146,836 President $20,000 $18,563 2024
Sleep Education Consortium TX$188,166 Director $5,000 $5,377 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 2023 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 default43rd
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted36th

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 (Lucille White) 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 74 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,989 is reasonable (approximately the 43rd 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.