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PeerBasis
Compensation Comparability Determination

Combat Diver Foundation

Executive Director / CEO

EIN 824473177
FL · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lino Miani, Executive Director / CEO ($2,100) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lino Miani — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$198 total compensation of comparable organizations → $115,409 $2,100
$2,18110th
$6,84325th
$16,605Median
$29,92875th
$49,93790th
$2,100This org · 10th
p10$2,181
p25$6,843
p50$16,605
p75$29,928
p90$49,937
$2,100

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 FL 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
Michael S Rosen Foundation NY$41,453 Secretary $30,887 $29,710 2024
Decatur Fine Arts Academy Inc GA$41,280 President, Ceo $9,390 $10,347 2023
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $23,215 2023
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $23,908 2024
Allentown Public Theatre PA$40,250 President $8,070 $8,567 2024
Potters House Community Develo FL$43,271 Pd $24,494 $26,251 2022
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $60,700 2023
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $23,247 2024
Sayat Nova Dance Co Inc MA$39,235 Officer $12,000 $11,817 2023
Spokane Favs WA$43,979 Executive Dir. $36,000 $35,322 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $8,952 2024
Canton Madison Historical Society MS$44,182 Board Member $4,370 $5,047 2025
Phoenix Art Museum Endowment Fund Inc AZ$38,958 Ceo $4,148 $4,372 2023
Rogers Museum Foundation AR$38,934 Acting Executive Director $36,000 $43,075 2024
Beavercreek Historical Society OH$38,924 Director $1,680 $1,894 2024
Center For Environmental Structure CA$38,804 Secretary, Director $30,048 $27,620 2024
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $15,474 2023
North Shore Historical Museum Inc NY$38,653 Former Director $5,025 $4,834 2024
Delilah Charity Inc CA$38,650 Officer $18,655 $17,147 2024
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $14,218 2024
Thiokol Memorial Project GA$38,496 Adviser $500 $535 2024
Winter Park University Inc FL$45,000 Chairman $5,000 $5,359 2022
Kosciuszko Polish Language MA$45,128 President, D $7,000 $6,696 2024
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $5,308 2024
Cupertino Chinese School CA$45,480 Principal $9,000 $8,273 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted10th

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 (Lino Miani) 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 118 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,100 is reasonable (approximately the 10th 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.