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PeerBasis
Compensation Comparability Determination

The Dial Magazine Inc

Executive Director / CEO

EIN 884024635
NY · NTEE A33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Madeleine Schwartz, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 536 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Madeleine Schwartz — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

536 organizations qualified on sector, size, and geography 536 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $493,311 $35,000
$4,13110th
$12,38025th
$26,732Median
$49,70175th
$71,54590th
$35,000This org · 60th
p10$4,131
p25$12,380
p50$26,732
p75$49,701
p90$71,545
$35,000

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
Goldfield Superstition Historical Society Inc AZ$102,180 Clerk $29,200 $31,077 2024
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $7,219 2023
Lewis & Clark National Park Association OR$101,962 Executive Director $56,787 $58,360 2024
Timeless Gifts IL$102,314 Executive Director $55,200 $60,056 2024
Huda Community Center CA$101,790 Executive Dir $38,400 $37,778 2023
Team Sunshine Performance Corp PA$101,673 Co-artistic $28,280 $31,210 2024
Textile Society Of America Inc MD$101,200 Director At Large Communications $4,043 $4,306 2023
Foundation For Information IL$103,064 Regent $5,000 $5,440 2024
Marigold Arts Development Inc SC$103,128 Ceo $16,900 $19,511 2024
Slovenian Cultural Center IL$103,151 Director $15,000 $16,320 2024
The Japanese Asociation Of Greater MA$101,073 Secretary $41,000 $40,773 2024
The Corda Foundation NC$103,285 Treasurer $35,000 $41,204 2023
Akin Hall Association NY$103,447 Curator $23,400 $24,091 2023
Bird Island Cultural Centre MN$103,456 Director $1,800 $1,968 2024
Montgomery Co Historical Society IN$103,557 Exec Directo $24,621 $28,733 2024
Da Capo Virginia VA$103,840 Executive & Vivo Director/past-president $43,633 $46,623 2024
The Trey Clegg Singers Inc GA$103,947 Founder/director $24,000 $26,705 2024
Smh Support Corporation NY$104,003 Chairperson $77,265 $79,547 2023
Music From China Inc NY$104,010 Executive Director $28,200 $28,200 2024
Chinese Christian Church Music Institute CA$104,020 Admin $25,500 $24,368 2024
Nebraska Firefighters Foundation NE$104,208 Executive Director $31,800 $37,850 2024
Noise Salon Inc MA$100,002 Executive Director/ Treasurer $15,914 $16,293 2023
The Cappies Inc VA$99,934 Technology Officer/cfo $20,000 $22,002 2023
Rolf And Alice Klep Educational And OR$99,886 Trustee $8,156 $8,382 2024
Mechanicsburg Museum Association PA$99,879 Treasurer $5,200 $5,739 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 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 default60th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted55th

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 (Madeleine Schwartz) 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 536 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 60th 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.