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PeerBasis
Compensation Comparability Determination

Nassau County Firefighters Museum And

Executive Director / CEO

EIN 201933012
NY · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alana Petrocelli, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Alana Petrocelli — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$109 total compensation of comparable organizations → $197,676 $80,000
$20,31010th
$44,08925th
$56,794Median
$75,86175th
$87,99490th
$80,000This org · 82nd
p10$20,310
p25$44,089
p50$56,794
p75$75,861
p90$87,994
$80,000

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
The American Bookbinders Museum CA$297,007 Executive Di $116,906 $115,014 2023
The Phelps Mansion Museum NY$298,199 Executive Director $53,480 $52,101 2025
Bisbee Council On The Arts And Humanities AZ$299,682 Museum Director $70,167 $76,885 2023
The Waterfront Museum NY$300,796 President $89,524 $89,524 2024
The Citizen Soldiers Education VA$293,178 Executive Director $36,000 $39,603 2023
Old Mill Foundation CA$301,525 Executive Dir. $60,000 $57,336 2024
The Sandra Bornstein Holocaust Education RI$292,809 Executive Director $76,524 $83,601 2023
Franklin Opera House Inc NH$301,823 Executive Director $29,120 $28,989 2025
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $87,525 2024
Heritage Square Foundation AZ$290,839 Executive Director $65,730 $72,022 2023
Cloud County Historical Society KS$290,510 Curator $24,480 $30,132 2023
Governor Frank G Clement Railroad TN$289,001 Executive Di $48,808 $58,453 2023
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $77,164 2023
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $3,020 2023
The Rice Museum SC$310,577 Executive Director $17,248 $19,399 2025
Fairfield County Heritage OH$311,054 Executive Di $54,990 $64,455 2024
Old Red Courthouse Inc TX$283,360 Executive Dir. $75,000 $83,025 2024
Ninepipes Museum Of Early Montana MT$311,614 Exective Director $29,974 $36,812 2023
California Heritage Museum CA$314,102 Executive Director $42,959 $42,264 2023
The Lawson Boating Heritage Center On Chautauqua Lake NY$314,302 Trustee $4,150 $4,150 2024
Grand Traverse Lighthouse Museum MI$314,482 Executive Director $75,772 $86,551 2024
The Gunflint Trail Historical MN$315,116 Executive Di $30,616 $33,478 2024
The Wyck Association PA$278,294 Executive Dir. $77,297 $87,824 2023
Heritage Museum Foundation At Grissom Air Reserve Base IN$318,389 Executive Director $68,500 $79,941 2024
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $46,309 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 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 default82nd
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted80th

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 (Alana Petrocelli) 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 110 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 82nd 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.