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PeerBasis
Compensation Comparability Determination

Greater Oneonta Historical Society

Executive Director / CEO

EIN 161575308
NY · NTEE A80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcela Micucci, Executive Director / CEO ($59,545) against every comparable organization that fit the selection criteria — 107 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: Marcela Micucci — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,720 total compensation of comparable organizations → $114,265 $59,545
$12,67810th
$30,43325th
$52,754Median
$72,10475th
$88,41590th
$59,545This org · 60th
p10$12,678
p25$30,433
p50$52,754
p75$72,104
p90$88,415
$59,545

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
Sample-mcdougald House Preservation FL$210,507 Executive Di $53,625 $52,754 2025
Three Rivers Carousel Foundation WA$209,800 Executive Director $75,195 $72,365 2024
Hawaiian Historical Society HI$212,439 Executive Di $78,204 $75,261 2024
Heritage Tourism Alliance Of Montgomery MD$209,050 Executive Dir. $93,388 $96,621 2023
Camp Paxson Preservation Project MT$208,048 Executive Dir. $30,000 $35,787 2023
Heritage Sylvania Inc OH$207,974 Executive Di $48,288 $56,599 2023
Virginia Trust For Historic Preservation VA$207,370 Executive Dir. $74,424 $77,242 2024
Friends Of The Coronado IL$214,744 Executive Di $85,861 $90,734 2024
The Glenwood Springs Historical CO$215,330 Director $61,921 $63,821 2024
Iraq And America Entanglement Documentation Project VA$202,450 Director $13,179 $13,678 2024
Florida Trust For Historic Preservation FL$201,911 Ceo & President $109,911 $114,265 2023
Shenandoah Valley Black Heritage Project VA$223,260 Executive Director $49,494 $51,368 2024
Friends Of The Battleship North Carolina NC$223,913 Executive Director $26,244 $29,148 2024
The Historic Stanley Home Foundatio CO$224,515 Executive Di $18,000 $19,101 2023
Illinois Labor History Society IL$195,970 Director $40,935 $43,259 2024
Zachor Holocaust Remembrance Foundation NV$194,631 Trustee $60,077 $66,642 2023
The Bernard And Shirley Kinsey Foundation For Arts And Education CA$193,745 Vice President And General Manager $80,000 $74,255 2024
Young Preservationists Association Of Pittsburgh PA$228,825 Executive Director $82,046 $90,545 2023
Western New York Heritage Inc NY$229,630 Executive Director $55,000 $53,422 2024
African American Heritage Trail MA$229,827 Ceo $26,000 $25,114 2024
Coupeville Historic Waterfront WA$230,046 Executive Dir. $30,459 $29,313 2024
Historic Rittenhousetown Inc PA$231,918 Executive Director $64,773 $69,432 2024
Moffett Field Historical Society CA$189,782 Executive Director $46,880 $42,391 2025
Trust For Architectural Easements DC$189,152 President $77,891 $73,471 2024
Preserve Chattanooga Inc TN$186,750 Executive Director $95,727 $108,160 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 2023 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)64th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Marcela Micucci) 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 107 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,545 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.