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PeerBasis
Compensation Comparability Determination

Columbia County Mental Retardation

Executive Director / CEO

EIN 222159687
NY · NTEE P190
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Amanna, Executive Director / CEO ($4,209) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,291 total compensation of comparable organizations → $117,526 $4,209
$7,41410th
$17,18825th
$39,649Median
$60,33675th
$83,71390th
$4,209This org · 11th
p10$7,414
p25$17,188
p50$39,649
p75$60,336
p90$83,713
$4,209

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
Odc Foundation Inc WI$266,992 President $7,800 $9,015 2024
Jewish Healing And Hospice Center CA$274,725 Exec Director,ceo,director $109,897 $108,119 2023
Valleycast Inc MA$252,652 President & Ceo $29,151 $29,846 2023
Forever Family Inc GA$246,223 Ceo $38,419 $41,648 2025
Red Tail Academy Inc KS$244,036 Executive Director $3,077 $3,679 2024
Selahs Center Of Hope Inc MI$241,834 Ceo Executor Director $45,600 $52,087 2024
Myasthenia Gravis Holistic Society Inc GA$224,173 President $2,000 $2,291 2023
Fund For American Diplomacy DC$210,871 Executive Director $25,850 $25,103 2024
Sea Change Yoga ME$325,842 Director $8,390 $9,297 2024
Desi Rainbow Parents & Allies NJ$196,210 Executive Director $61,122 $60,392 2024
Compassionate Atlanta Inc GA$192,800 Executive Di $65,832 $73,253 2024
Everymom Nfp IL$342,510 Pres&exec. Dir $50,769 $55,235 2024
Chs Charitable Foundation Inc NJ$186,000 President $20,618 $20,372 2024
Roots 2empower RI$352,772 President $56,700 $60,167 2024
St Mary's Villa At Riverview Ii Inc CO$353,883 Director $34,463 $37,650 2023
Safe Alternative Foundation For MD$359,980 President & Ceo $65,000 $69,236 2023
Equal Rights Institute NC$360,912 Executive Dir. $102,781 $117,526 2024
Life House TX$368,305 Executive Director $14,568 $16,127 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 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted78th

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 (Karen Amanna) 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 18 similarly situated organizations (Same NTEE sector (P19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,209 is reasonable (approximately the 11th 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.