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PeerBasis
Compensation Comparability Determination

B-17 Alliance Foundation

Executive Director / CEO

EIN 203507294
OR · NTEE A54
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Theresa Scott, Executive Director / CEO ($55,460) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$108 total compensation of comparable organizations → $197,438 $55,460
$20,63310th
$41,95125th
$56,726Median
$74,74975th
$87,32290th
$55,460This org · 46th
p10$20,633
p25$41,951
p50$56,726
p75$74,749
p90$87,322
$55,460

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 OR 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
Tinker Swiss Cottage Inc IL$262,634 Executive Di $55,965 $60,815 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $2,357 2023
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $73,484 2024
Hopewell Museum NJ$260,916 Executive Dir. $48,630 $46,754 2025
Alexander & Baldwin Sugar Museum HI$259,877 Museum Direc $83,001 $84,564 2023
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $43,662 2023
Richmond Museum Association Inc CA$257,685 Executive Di $58,240 $55,587 2024
The Robbins Hunter Museum OH$255,160 Executive Di $20,200 $23,648 2024
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $46,253 2024
Museum Of The San Ramon Valley CA$253,557 Executive Dir $51,618 $50,722 2023
Imperial Calcasieu Museum Inc LA$253,539 Executive Dir. $50,000 $62,653 2023
Taylor County History Center TX$252,908 Executive Director $71,308 $78,843 2024
The Wyck Association PA$278,294 Executive Dir. $77,297 $87,718 2023
Northeast Georgia History Center At GA$251,563 23-24 Ed $24,410 $27,930 2023
Spring Hill Historic Home Inc OH$248,590 Interim Director $90 $108 2023
Old Red Courthouse Inc TX$283,360 Executive Dir. $75,000 $82,924 2024
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $3,017 2023
Constable Hall Association Inc NY$243,851 Executive Di $22,880 $22,852 2024
The Texas Red Men Foundation Inc TX$243,278 Executive Director $62,433 $69,030 2024
Lynden Heritage Foundation WA$242,920 Director $55,951 $55,369 2024
The Hampton History Museum Association VA$242,171 Secrectary $7,899 $8,679 2023
R E Olds Transportation Museum MI$241,806 Executive Director $60,000 $70,475 2023
Governor Frank G Clement Railroad TN$289,001 Executive Di $48,808 $58,382 2023
Eastend Studio & Gallery MI$240,654 Executive Director $25,000 $28,521 2024
Cloud County Historical Society KS$290,510 Curator $24,480 $30,095 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2025 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 OR 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 default46th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted46th

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 (Theresa Scott) 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 112 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,460 is reasonable (approximately the 46th 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.