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

Sullivan County Land Bank

Executive Director / CEO

EIN 820939626
NY · NTEE S30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Buck, Executive Director / CEO ($41,625) against every comparable organization that fit the selection criteria — 170 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

170 organizations qualified on sector, size, and geography 170 within the band form the benchmarked peer set.

Distribution of comparable compensation

$347 total compensation of comparable organizations → $262,286 $41,625
$19,73710th
$48,56525th
$81,806Median
$109,73075th
$143,22390th
$41,625This org · 21st
p10$19,737
p25$48,565
p50$81,806
p75$109,730
p90$143,223
$41,625

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.

OrganizationStateTotal revenueTotal compSource
Warren County Local EconomicIN $318,950$106,092 990
Roosevelt Row Community Development CorporationAZ $318,652$41,490 990
World Trade Center Utah FoundationUT $319,722$28,041 990
Harrisburg Economic DevelopmentSD $317,410$74,764 990
Conifer Area Chamber Of CommerceCO $316,512$58,240 990
Spokane Independent MetroWA $315,469$79,083 990
High Plains CommunityNM $315,306$48,797 990
Challenge DetroitMI $314,019$106,510 990
VillageMO $313,544$102,464 990
Richardson Center CorporationNY $311,633$164,168 990
Chris White Community Development CorporationDE $310,665$2,740 990
The Blacksburg PartnershipVA $308,696$114,931 990
The Design PlatformLA $307,980$226,841 990
Virginia Black Chamber Of Commerce FoundationVA $307,711$113,138 990
South Central Dakota Regional CouncilND $307,001$121,100 990
Preble County Development PartnershipOH $332,329$140,201 990
Downtown Annapolis Partnership IncMD $332,581$82,769 990
Kanaka Economic Development AllianceHI $305,646$71,528 990
The Downtown Northampton Association IncMA $305,416$49,262 990
Adams County Development CouncilWA $334,069$135,086 990
The Maryland Heights Convention & Visitors BureauMO $334,098$135,866 990
South Charleston Convention &WV $304,135$62,335 990
Wyoming County Business AssistanceNY $334,541$17,402 990
The Foundation For Community BettermentVA $302,924$47,774 990
Ogunquit Chamber Of CommerceME $335,876$97,410 990

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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (Nancy Buck) 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 170 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,625 is reasonable (approximately the 21st 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). 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.