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PeerBasis
Compensation Comparability Determination

Western New York Heritage Inc

Executive Director / CEO

EIN 223813801
NY · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas W Decroix, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,771 total compensation of comparable organizations → $160,021 $55,000
$13,82510th
$30,23625th
$54,389Median
$75,61475th
$92,53490th
$55,000This org · 51st
p10$13,825
p25$30,236
p50$54,389
p75$75,614
p90$92,534
$55,000

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
African American Heritage Trail MA$229,827 Ceo $26,000 $25,856 2024
Coupeville Historic Waterfront WA$230,046 Executive Dir. $30,459 $30,179 2024
Young Preservationists Association Of Pittsburgh PA$228,825 Executive Director $82,046 $93,219 2023
Historic Rittenhousetown Inc PA$231,918 Executive Director $64,773 $71,483 2024
The Historic Stanley Home Foundatio CO$224,515 Executive Di $18,000 $19,665 2023
Friends Of The Battleship North Carolina NC$223,913 Executive Director $26,244 $30,009 2024
Shenandoah Valley Black Heritage Project VA$223,260 Executive Director $49,494 $52,885 2024
Gilbert Historical Society Inc AZ$236,777 Presidentceo $70,000 $72,581 2025
The Jewish Historical Society Of CT$238,322 Executive Director $49,583 $52,968 2023
Point Cabrillo Lightkeepers Association CA$238,556 Outreach Mgr $60,753 $58,055 2024
Historic Rock Hill SC$241,313 Executive Director $62,120 $71,718 2024
Veterans To Farmers Inc CO$241,926 Executive Director $24,320 $26,569 2023
The Glenwood Springs Historical CO$215,330 Director $61,921 $65,707 2024
Friends Of The Coronado IL$214,744 Executive Di $85,861 $93,414 2024
The Casino Star Theater Foundation UT$245,564 Executive Director $6,000 $6,996 2023
Hawaiian Historical Society HI$212,439 Executive Di $78,204 $77,484 2024
Greater Oneonta Historical Society NY$210,971 Executive Dir. $59,545 $61,304 2023
Sample-mcdougald House Preservation FL$210,507 Executive Di $53,625 $54,313 2025
Three Rivers Carousel Foundation WA$209,800 Executive Director $75,195 $74,503 2024
Heritage Tourism Alliance Of Montgomery MD$209,050 Executive Dir. $93,388 $99,474 2023
T L C Carnival Club Inc LA$250,592 President $7,425 $9,048 2024
Camp Paxson Preservation Project MT$208,048 Executive Dir. $30,000 $36,844 2023
Heritage Sylvania Inc OH$207,974 Executive Di $48,288 $58,270 2023
Friends Of Harriet Beecher Stowe House OH$251,465 Executive Director $52,169 $61,148 2024
William H Gray Iii Memorial Foundation DC$251,862 Executive Director $84,000 $83,983 2023

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 default51st
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted49th

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 (Douglas W Decroix) 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 120 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 51st 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.