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PeerBasis
Compensation Comparability Determination

The Foundation Of The Broome-tioga

Executive Director / CEO

EIN 223273829
NY · NTEE T31Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Howard, Executive Director / CEO ($35,005) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amy Howard — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,657 total compensation of comparable organizations → $167,603 $35,005
$8,87210th
$12,23125th
$32,771Median
$41,65675th
$69,06790th
$35,005This org · 55th
p10$8,872
p25$12,231
p50$32,771
p75$41,656
p90$69,067
$35,005

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
Jewish Family & Children's Services Of NJ$81,731 Ceo $68,048 $67,236 2024
Calvin Community Foundation IA$79,743 Ceo $10,541 $12,773 2024
Jobs For Humanity Inc FL$76,980 President & Ceo $31,651 $32,905 2024
S8 Impact Foundation GA$75,796 Trustee $34,041 $37,878 2024
Memphis-plough Community Foundation TN$74,310 President $50,479 $57,206 2025
Baraga County Community Foundation MI$90,676 Executive Director $38,998 $44,545 2024
Sterling Heights Area Community MI$91,339 Executive Di $35,625 $40,693 2024
Baltimore City Community College MD$72,950 Controller $157,347 $167,603 2023
Allen Morris Charitable Foundation GA$92,690 Trustee $29,331 $32,637 2024
Isa Foundation PA$69,832 Exec Director $11,312 $12,162 2025
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $37,637 2023
Eastside Area Community Foundation IN$66,933 Executive Di $10,500 $12,254 2024
Asbury Park Foundation Inc KS$66,371 Chief Executive Officer $12,600 $15,509 2023
Caldwell County Community Services Foundation TX$100,475 President $77,275 $85,543 2024
Sutton County Community Trust TX$62,697 Trustee $2,400 $2,657 2024
Bay Harbor Foundation MI$56,553 Executive Director $8,000 $9,408 2023
Partnersfinancial Charitable Foundation TX$114,298 Executive Director $24,000 $26,568 2024
Emily's Power For A Cure TN$115,319 President $29,320 $35,114 2023
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $11,020 2025
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $4,052 2023

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 default55th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted75th

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 (Amy Howard) 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 20 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,005 is reasonable (approximately the 55th 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.