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PeerBasis
Compensation Comparability Determination

Steuben Community Properties Inc

Executive Director / CEO

EIN 222512571
NY · NTEE Z99J
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Michael Damiano, Executive Director / CEO ($25,894) against every comparable organization that fit the selection criteria — 221 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

221 organizations qualified on sector, size, and geography 221 within the band form the benchmarked peer set.

Distribution of comparable compensation

$857 total compensation of comparable organizations → $530,101 $25,894
$14,82610th
$45,30025th
$70,941Median
$99,31175th
$136,94890th
$25,894This org · 15th
p10$14,826
p25$45,300
p50$70,941
p75$99,311
p90$136,948
$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
On-ramps To Careers Inc DC$464,875 Managing Director $100,117 $97,226 2024
Hawaii Children's Cancer Foundation HI$465,340 Executive Director $85,448 $87,162 2023
Fear For Breakfast CA$466,639 Executive Director $67,835 $64,823 2024
Team Yakima Volleyball WA$461,073 Executive Director $76,928 $76,220 2024
Palmtrail Inc FL$466,887 Ceo $10,000 $10,396 2024
The June L Mazer Lesbian Archives CA$467,980 Director $32,880 $31,420 2024
Friends Of The Sharon Art Studio CA$459,628 Executive Dir. $89,958 $85,963 2024
Bay Area Bike Project CA$458,203 Board Member $25,250 $24,842 2023
Seeds Of Learning CA$457,240 Executive Dir. $94,825 $90,614 2024
Highline Heritage Museum WA$456,861 Executive Director $77,956 $77,238 2024
Central Mediation Center NE$471,494 Executive Di $93,403 $111,174 2024
Lundberg Association WA$454,786 President $535,028 $530,101 2024
Silver Impact Inc FL$454,495 Executive Di $70,000 $72,773 2024
Lewis H Latimer Fund Inc NY$473,577 Executive Dir. $85,539 $85,539 2024
Forest Service Employees For OR$454,119 Executive Di $146,820 $150,887 2024
Seg Advanced Modeling Corporation OK$473,998 Secretary $23,143 $29,035 2023
Global Enteral Device Supplier GA$453,349 Executive Director $188,087 $209,288 2024
The Thirteen DC$475,693 Artistic Director $45,500 $45,491 2023
Change Is Possible (Chips) Inc TN$478,786 Executive Di $88,219 $99,975 2025
1807 Clinton Housing Development Fund NY$480,465 President/ceo $50,896 $52,399 2023
Inland Valley Repertory Theatre CA$446,902 Executive Director $33,865 $33,317 2023
Trinity Terrace Inc WI$446,574 Ceo $22,653 $26,181 2024
Race For The Rescues CA$445,990 Founder & President $60,000 $57,336 2024
Kimberly-shirk Association CA$445,921 Executive Dir. $78,314 $77,047 2023
Four Winds Of Indian Education Inc CA$445,809 Executive Dir. $57,305 $54,760 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 default15th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted88th

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 10, 2026, comparing compensation against 221 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,894 is reasonable (approximately the 15th 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 10, 2026.