Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Friends Of Nassau County Bailey

Executive Director / CEO

EIN 510190936
NY · NTEE C410
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Maron, Executive Director / CEO ($83,631) against every comparable organization that fit the selection criteria — 740 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

740 organizations qualified on sector, size, and geography 740 within the band form the benchmarked peer set.

Distribution of comparable compensation

$328 total compensation of comparable organizations → $473,777 $83,631
$19,64010th
$44,97325th
$70,627Median
$94,43375th
$120,74490th
$83,631This org · 66th
p10$19,640
p25$44,973
p50$70,627
p75$94,433
p90$120,744
$83,631

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
Valley Advocates For ID$339,513 Executive Di $102,141 $116,795 2024
Red River Gorge Climbers' Coalition Inc KY$339,182 Executive Director $72,958 $84,255 2024
Tulsa Bike Share Inc OK$338,763 Executive Dir. $73,620 $89,711 2023
Clean Air Coalition Of Western NY$338,710 Executive Dir. $64,223 $62,380 2024
Wyoming Wetland Society WY$338,401 Program Director $50,071 $59,335 2023
The Outside Foundation SC$338,141 Executive Di $45,833 $51,396 2024
Bethesda Green Inc MD$341,433 Executive Director $119,508 $120,097 2024
Friends Of San Damiano Inc WI$337,155 Director $11,760 $13,202 2024
Biodiversity For A Livable Climate MA$337,077 Executive Di $53,333 $51,516 2024
Oklahoma Energy Education Foundation OK$341,930 Executive Director $17,282 $21,059 2023
Alliance For Nuclear Responsibility CA$337,058 Executive Director $22,770 $21,759 2023
Calhoun County Resource Watch TX$336,943 President $8,700 $9,354 2024
Global Inheritance Inc CA$342,197 Executive Di $30,508 $29,153 2023
Pacific Sound Resources Environmental WA$336,662 Trustee $2,382 $2,360 2023
Center For Whole Communities Inc VT$336,563 Sr Strategist $86,918 $94,037 2024
Maine Lakes Society ME$336,391 Executive Di $76,106 $81,917 2024
The Greenhouse Project NV$336,362 Executive Di $36,907 $39,765 2024
Babb Creek Watershed Association PA$342,759 Director $14,400 $15,436 2024
Maunalua Fishpond Heritage Center HI$336,176 Executive Di $72,500 $69,772 2024
Saratoga County Foundation Inc NY$342,857 Chamber President $35,004 $34,000 2024
Georgia Tree Council Inc GA$343,033 Executive Di $72,663 $78,534 2024
Healthy Flint Research Coordinating Cent MI$343,199 Co-director $75,005 $83,216 2024
Kent Land Trust Inc CT$335,603 Executive Director $48,750 $49,132 2024
Sustainable San Mateo County CA$335,463 Executive Director $61,271 $58,550 2023
The Go Green Initiative Association CA$343,699 Founder And Ceo $85,000 $78,895 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 default66th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted62nd

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 Maron) 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 740 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,631 is reasonable (approximately the 66th 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.