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PeerBasis
Compensation Comparability Determination

Westchester Science And

Executive Director / CEO

EIN 820580642
NY · NTEE N52
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Blueglass, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$510 total compensation of comparable organizations → $97,558 $5,000
$3,53810th
$5,73525th
$14,099Median
$52,44075th
$74,89190th
$5,000This org · 17th
p10$3,538
p25$5,735
p50$14,099
p75$52,440
p90$74,891
$5,000

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
Chippewa County Fair Association MN$236,753 Director $6,155 $6,537 2024
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $18,580 2024
Louisville Third Century Inc KY$246,737 President $82,054 $97,558 2023
Crested Butte Wildflower Festival Inc CO$248,409 Executive Director $52,000 $55,179 2023
Chenango County Agricultural Society NY$249,493 Groundskeeper $9,835 $9,553 2024
Michigan Festivals And Events MI$226,665 Ceo $54,615 $60,594 2024
Pembina County Annual Fair And Exhibition Association ND$254,368 Treasurer $4,235 $5,143 2023
The New Wayne County Agricultural Fair IL$264,752 Sec/treas $4,710 $4,977 2024
Union County Fair Association AR$265,861 President $4,770 $5,763 2024
Delta Agribusiness TN$205,388 Director $28,955 $33,682 2023
Ozaukee County Fair WI$282,997 President $975 $1,094 2024
Goodview Activity Group MN$190,055 Gambling Manager $34,680 $36,834 2024
Pridefest WA$294,584 Executive Director $54,375 $52,329 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $43,650 2024
Renville County Agriculturalsociety MN$180,329 Secretary $2,750 $2,921 2024
Monona County Fair Association IA$302,820 Secretary $4,800 $5,649 2024
Festivals Of Cedarburg Inc WI$303,185 Executive Director $45,661 $52,773 2023
South Carolina Festival Of Flowers SC$175,757 President An $83,654 $96,579 2023
Native Foods Education Organiz OH$323,232 Chairperson $15,250 $17,875 2023
Nolan County Livestock Association TX$331,830 Executive Dir. $9,600 $10,323 2024
Harinam Festivals Inc NC$340,348 Treasurer $7,200 $7,996 2024
Waseca County Agricultural Society MN$344,150 Sec/treasurer $9,500 $10,090 2024
Shelby County Fair Association Inc IN$347,163 President $450 $510 2024
Culinaria TX$355,678 Ceo $75,350 $81,019 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 default17th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 Blueglass) 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 24 similarly situated organizations (Same NTEE sector (N52), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 17th 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.