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PeerBasis
Compensation Comparability Determination

Sanibel Historical Museum &

Executive Director / CEO

EIN 142003090
FL · NTEE A50
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Harmon, Executive Director / CEO ($46,058) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Harmon — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$704 total compensation of comparable organizations → $156,942 $46,058
$22,24510th
$37,66125th
$62,439Median
$85,64375th
$100,10190th
$46,058This org · 34th
p10$22,245
p25$37,661
p50$62,439
p75$85,643
p90$100,101
$46,058

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
Leadership Ohio OH$329,681 Executive Di $139,128 $156,860 2024
The Spanish Colonial Arts Society NM$329,069 Executive Di $81,668 $93,503 2024
Museum Of The Palestinian People DC$333,859 Director $96,300 $92,612 2023
Rocky Mountain Quilt Museum CO$327,608 Executive Director $71,500 $75,137 2023
Northern Rockies Heritage Center Inc MT$321,457 Executive Dir. $62,105 $71,262 2024
Endowment For The Mcwane Science Center AL$342,081 Ceo Of Mcwane Science Cent $16,804 $19,325 2024
Music House Museum MI$319,128 Executive Di $47,430 $52,113 2024
Channel Islands Maritime Museum Inc CA$318,658 Executive Dir. $45,471 $43,031 2023
Kansas Sports Hall Of Fame KS$317,157 Executive Di $17,500 $20,125 2024
National Automotive And Truck Museu IN$344,439 Executive Di $25,000 $28,064 2024
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $85,278 2023
Friends Of Sequoyah TN$315,037 Director $80,421 $92,642 2023
Racing History Preservation Group NH$314,527 Executive Di $90,881 $91,966 2023
Colorado Ski Museum Inc CO$313,822 Executive Dir. $126,460 $132,891 2023
International Skiing History Association VT$348,018 Executive Director $43,190 $46,275 2024
Museum Of Durham History NC$349,691 Executive Director $78,859 $86,737 2024
Ohio Air & Space Hall Of Fame OH$309,720 Exec Director $36,000 $41,787 2023
Global Village Museum Of Arts & Cul CO$309,564 Executive Director $22,890 $23,364 2024
Texas Association Of Museums TX$352,199 Executive Director $73,000 $80,027 2023
Museum At Portland Head Light ME$354,823 Museum Direc $14,324 $15,719 2023
The Museum Of Public Relations NJ$356,754 President & Ceo $70,833 $69,309 2023
Anderson Abruzzo Intl Balloon Museum Fdn NM$361,536 Executive Director $83,977 $96,146 2024
Dennison Railroad Depot Museum Inc OH$297,390 Executive Director/secretary $58,321 $65,754 2024
Ecovivarium CA$294,999 Employee Representative $18,515 $17,019 2024
Red Wing Collectors Society Foundation MN$294,173 Museum Director $39,851 $43,154 2023

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 default34th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted31st

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 (Mark Harmon) 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 88 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,058 is reasonable (approximately the 34th 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.