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PeerBasis
Compensation Comparability Determination

Berlin Airlift Historical Foundation

Executive Director / CEO

EIN 223077587
NJ · NTEE A54Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy A Chopp, Executive Director / CEO ($39,260) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,518 total compensation of comparable organizations → $132,628 $39,260
$15,08510th
$30,62825th
$51,286Median
$63,83175th
$82,18990th
$39,260This org · 32nd
p10$15,085
p25$30,628
p50$51,286
p75$63,831
p90$82,189
$39,260

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.

OrganizationStateTotal revenueTotal compSource
Austin History Center Association IncTX $195,201$71,815 990
Society For The Preservation Of TheMI $192,803$41,713 990
The Black Cowboy MuseumTX $192,088$40,333 990
Spnea Connecticut IncMA $191,365$86,427 990
Fort Dodge Historical FoundationIA $200,110$61,817 990
Seneca Museum Of Waterways And IndustryNY $200,967$59,164 990
Old Independence Regional MuseumAR $189,731$45,373 990
Mt Hood Cultural Center And MuseumOR $202,350$1,754 990
Historic Fallsington IncPA $202,623$62,056 990
St Charles History MuseumIL $187,467$63,865 990
Dayton International Peace MuseumOH $186,358$81,401 990
Golden Ball Tavern TrustMA $205,085$132,567 990
Museum Assn Of The American FrontierNE $185,679$46,981 990
Millville Army Air Field Museum IncNJ $185,125$52,634 990
Taos Historic Museums IncNM $206,410$16,865 990
International Women's Air & SpaceOH $207,319$53,885 990
Alamance County Historical Museum IncNC $209,161$61,005 990
Marietta Museum Of History IncGA $210,201$56,308 990
Bush Family Home FoundationTX $180,724$81,051 990
Minnesota Fishing Museum &MN $210,554$51,175 990
Northwest Carriage MuseumWA $179,961$43,155 990
Everett Museum Of HistoryWA $179,646$37,192 990
Packard Museum AssociationOH $218,808$20,128 990
New Americans Museum IncCA $219,841$132,628 990
Historic Georgetown IncCO $221,096$72,045 990

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 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 default32nd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted29th

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 (Timothy A Chopp) 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 78 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,260 is reasonable (approximately the 32nd 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.