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PeerBasis
Compensation Comparability Determination

Historic Downtown Liberty Inc

Executive Director / CEO

EIN 204020297
MO · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Danelle O'connell, Executive Director / CEO ($75,474) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Danelle O'connell — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,511 total compensation of comparable organizations → $167,551 $75,474
$15,52410th
$32,93825th
$52,302Median
$70,20675th
$80,97190th
$75,474This org · 80th
p10$15,524
p25$32,938
p50$52,302
p75$70,206
p90$80,971
$75,474

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 MO 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
Connectcr Inc IA$313,491 Director Of Organizational $9,499 $9,820 2024
Yellowstone Historic Center Inc MT$314,151 Executive Director $75,000 $78,585 2023
Greater Ashmont Main Street Inc MA$310,482 Executive Director $58,991 $48,759 2025
Buffalo Heritage Carousel Inc NY$310,356 Executive Director $1,771 $1,511 2024
Wegner Arboretum Society SD$309,451 Executive Dir. $60,005 $62,525 2024
Honor Flight New England Inc NH$318,561 Executive Director $61,963 $54,019 2024
Doylestown Historical Society Np PA$307,622 Executive Director $36,410 $35,294 2023
Loudoun Laurels VA$319,215 Executive Di $59,000 $53,786 2024
Beck Cultural Exchange Center Inc TN$305,869 President $100,865 $100,102 2024
Preservation Pennsylvania PA$321,267 Executive Di $84,000 $79,089 2024
Downtown Carlisle Association PA$304,562 Main Street Manager $74,762 $70,391 2024
Rensselaer County Historical Society NY$303,386 Executive Director $67,385 $59,188 2023
Clackamas Heritage Partners OR$323,041 Executive Director $41,667 $37,613 2023
John Hope Franklin Center For OK$323,443 Executive Director $21,374 $22,877 2023
Bardstown Historic Development KY$302,842 Director/curator $47,600 $48,284 2024
Schmahl Science Workshops Inc CA$325,715 Executive Director $18,201 $14,839 2024
Cyprus American Archaeological Research VA$325,875 Executive Director $66,417 $62,336 2023
Friends Of Linden Hill Inc MN$327,202 Executive Director $71,521 $66,724 2024
Lewis & Clark Trail Heritage Foundation MT$299,037 Ceo $52,423 $53,353 2024
Kathmandu Valley Preservation Trust Inc NY$298,584 Executive Director $4,500 $3,839 2024
North Hawaii Heritage Foundation HI$298,274 Executive Director $47,654 $40,282 2024
Veterans Breakfast Club PA$329,512 Executive Di $98,385 $95,369 2023
Camelot Days Inc FL$296,448 Director $10,000 $8,870 2024
Pennsylvania Heritage Foundation PA$331,028 Executive Di $27,415 $25,812 2024
Colorado Music Hall Of Fame CO$331,686 Executive Di $150,800 $136,523 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default80th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted78th

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 (Danelle O'connell) 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 127 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,474 is reasonable (approximately the 80th 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.