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PeerBasis
Compensation Comparability Determination

Kennebunkport Historical Society

Executive Director / CEO

EIN 016014288
ME · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristin Haight, Executive Director / CEO ($63,902) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,415 total compensation of comparable organizations → $175,831 $63,902
$11,49110th
$44,87225th
$62,583Median
$79,89975th
$91,75990th
$63,902This org · 54th
p10$11,491
p25$44,872
p50$62,583
p75$79,899
p90$91,759
$63,902

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Frankenmuth Historical AssociationMI $350,718$59,026 990
Utah Heritage FoundationUT $344,820$79,159 990
Dana-thomas House Foundation IncIL $344,076$49,583 990
Wichita County Heritage SocietyTX $340,597$36,399 990
American Society For Eighteenth CenturyOR $357,871$83,089 990
Hampton Community LibraryPA $359,860$59,555 990
Landmark West IncNY $360,533$106,855 990
Daly Mansion Preservation TrustMT $331,585$31,199 990
Aurora Historical SocietyIL $330,531$89,035 990
Morris Jumel Mansion IncNY $366,499$87,205 990
Oaklands Association IncTN $367,420$76,615 990
Atlanta Preservation Center IncGA $328,685$157,656 990
Anne Frank Center Usa IncNY $368,364$156,188 990
Smithtown Historical MuseumsNY $369,725$100,099 990
Historic Boulder IncCO $325,467$40,334 990
Prickett's Fort Memorial FoundationWV $323,890$55,632 990
Amador Livermore Valley Historical SocietyCA $323,760$80,145 990
Albany County Historical AssociationNY $320,977$53,597 990
Delaware County Historical AssociationNY $376,471$45,381 990
Wyoming Historical & Geological SocietyPA $377,257$51,660 990
Columbus Landmarks FoundationOH $380,250$77,743 990
Preservation MassMA $381,477$63,231 990
Woodstock History Center IncVT $382,213$73,328 990
Fort Ross ConservancyCA $313,041$56,052 990
Carousel Society Of The NiagaraNY $310,499$59,827 990

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 ME 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 default54th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted51st

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 (Kristin Haight) 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 102 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,902 is reasonable (approximately the 54th 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.