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PeerBasis
Compensation Comparability Determination

Maine Natural History Observatory

Executive Director / CEO

EIN 200718450
ME · NTEE A80
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Glen Mittelhauser, Executive Director / CEO ($38,396) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,641 total compensation of comparable organizations → $181,914 $38,396
$11,22110th
$37,89625th
$58,456Median
$77,16775th
$96,29790th
$38,396This org · 27th
p10$11,221
p25$37,896
p50$58,456
p75$77,167
p90$96,297
$38,396

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
The Society Of Colonial WarsNY $348,873$98,208 990
Oxford Mainstreet IncPA $347,801$39,329 990
Revolutionary Education IncTX $349,265$12,668 990
Delaware Military Heritage And Education Foundation IncDE $349,391$18,084 990
Main Street Charles CityIA $344,035$26,874 990
Lumber Heritage Region Of Pa IncPA $354,189$62,640 990
Centre County Historical SocietyPA $342,593$40,719 990
Women's Club Foundation IncMD $341,970$17,351 990
Bandera Natural History And Art MuseumTX $341,572$17,525 990
100th Bomb Group Foundation IncMI $337,821$5,447 990
Hulls Angels IncVA $359,458$29,439 990
Srs Heritage Foundation IncSC $337,123$4,601 990
Minnesota Masonic Historic BuildingsMN $360,487$32,975 990
David Labkovski ProjectCA $333,503$103,631 990
Eldridge Park Carousel PreservationNY $332,587$40,713 990
Bessemer Historical Society IncCO $332,515$84,934 990
Colorado Music Hall Of FameCO $331,686$148,226 990
The Plano Conservancy For Historic Preservation ITX $365,451$58,456 990
Pennsylvania Heritage FoundationPA $331,028$28,025 990
Veterans Breakfast ClubPA $329,512$103,544 990
The Finca Vigia Foundation IncMA $368,460$143,734 990
Friends Of Linden Hill IncMN $327,202$72,443 990
Cyprus American Archaeological ResearchVA $325,875$67,679 990
Schmahl Science Workshops IncCA $325,715$16,111 990
John Hope Franklin Center ForOK $323,443$24,839 990

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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted24th

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 (Glen Mittelhauser) 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 123 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,396 is reasonable (approximately the 27th 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.