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PeerBasis
Compensation Comparability Determination

Theodore Roosevelt Association

Executive Director / CEO

EIN 135593999
NY · NTEE A800
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Howard Ehrlich, Executive Director / CEO ($66,000) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,771 total compensation of comparable organizations → $207,010 $66,000
$17,79510th
$42,20625th
$69,144Median
$91,96675th
$114,74090th
$66,000This org · 47th
p10$17,795
p25$42,206
p50$69,144
p75$91,966
p90$114,740
$66,000

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
North-south Skirmish Association Inc VA$419,866 Property Manager $60,991 $67,096 2023
Uncommon Friends Foundation Inc FL$414,906 Executive Director $80,000 $83,169 2024
The Adam Leventhal Memorial School And CA$422,992 Executive Director $64,780 $63,731 2023
Gig Harbor Waterfront Alliance WA$413,983 Executive Director $73,944 $73,263 2024
Historic Downtown Chelan Association WA$413,780 Executive Dir. $95,250 $94,373 2024
Great Basin Heritage Area NV$413,585 Executive Di $103,086 $117,729 2023
Washington County Historical PA$426,056 Executive Di $45,169 $49,848 2024
Milwaukee Preservation Alliance WI$410,530 Executive Dir. $50,671 $60,293 2023
The Sandy Hook Foundation Inc NJ$401,760 Executive Di $113,000 $111,651 2024
Friends Of Moorefields NC$436,170 Executive Director $7,000 $8,004 2024
Honor And Remember Inc VA$436,643 Chairman $87,000 $95,707 2023
Historic Fourth Ward School Foundation NV$400,141 Executive Director $73,987 $82,072 2024
Friends Of The Chennault Aviation & LA$440,956 Director $43,680 $54,799 2023
Assoc For Preservation Of Historic LA$395,264 Treasurer $3,050 $3,717 2024
Historic Homestake Opera House SD$392,649 Executive Di $33,288 $40,656 2024
Carousel Of Happiness Inc CO$392,609 Executive Director $64,942 $68,913 2024
El Campanil Theatre Preservation CA$391,222 Executive Dir. $68,846 $65,789 2024
Information Age Learning Center NJ$448,553 Ceo $34,452 $34,041 2024
Model T Ford Club Of America IN$387,385 Executive Director $62,800 $73,289 2024
Getty House Foundation CA$451,733 Executive Director $61,780 $59,037 2024
Heart Of The Civil War Heritage Area Inc MD$385,446 Executive Director $86,959 $89,969 2024
Blackpastorg WA$385,282 Executive Director $70,000 $71,404 2023
Nototomne Cultural Preservation CA$453,691 President $26,000 $24,845 2024
Philadelphia Holocaust Remembrance PA$456,529 Executive Director $172,849 $196,388 2023
Patriotic Productions Inc NE$380,942 President $75,000 $91,906 2023

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 default47th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted44th

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 (Howard Ehrlich) 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 124 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,000 is reasonable (approximately the 47th 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.