Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Cumberland County Historical Society

Executive Director / CEO

EIN 210738985
NJ · NTEE A82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jacqueline A Gates, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jacqueline A Gates — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,604 total compensation of comparable organizations → $191,542 $3,600
$37,58410th
$53,93625th
$70,983Median
$94,01575th
$109,06290th
$3,600This org · 1st
p10$37,584
p25$53,936
p50$70,983
p75$94,015
p90$109,062
$3,600

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 NJ 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
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $5,587 2024
Ephraim Historical Foundation Inc WI$387,051 Executive Director $61,208 $69,542 2024
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $79,879 2024
Preservation Mass MA$381,477 President $68,438 $68,881 2023
Columbus Landmarks Foundation OH$380,250 Ceo $73,500 $84,689 2024
Hanover Tavern Foundation VA$395,039 Executive Director $114,000 $119,746 2024
Delaware River Mill Society NJ$395,448 Executive Di $78,577 $78,577 2023
Wyoming Historical & Geological Society PA$377,257 Executive Director $50,385 $56,276 2023
Gilpin County Historical Society CO$396,148 Executive Director $46,452 $48,456 2024
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $49,435 2023
Washington County Historical Society OR$397,757 Co-director $80,923 $81,754 2024
Historical Society Of NY$398,815 Executive Dir. $59,039 $56,542 2025
Little Compton Historical Society Inc RI$401,753 Executive Director $87,405 $93,870 2023
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $109,043 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $170,142 2024
Oaklands Association Inc TN$367,420 Executive Director $72,985 $83,460 2024
Costume Society Of America Inc GA$406,052 Executive Director $62,219 $68,059 2024
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $94,997 2024
Solvang Heritage Associates Inc CA$408,728 Former Executive Director $98,345 $95,113 2023
Hamburg Natural History Society Inc NY$409,251 Executive Director $65,345 $64,237 2024
Skagit County Historical Society WA$410,330 Executive Director $62,353 $60,731 2024
Landmark West Inc NY$360,533 Exec Director $118,410 $116,403 2024
Hampton Community Library PA$359,860 Director $59,800 $64,875 2024
American Society For Eighteenth Century OR$357,871 Executive Director $89,592 $90,513 2024
Suffolk County Historical Society NY$416,792 Executive Director $95,567 $96,722 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

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 (Jacqueline A Gates) 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 100 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 1st 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.