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PeerBasis
Compensation Comparability Determination

Edison Memorial Tower Corporation

Executive Director / CEO

EIN 223831281
NJ · NTEE A50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Carlucci, Executive Director / CEO ($15,115) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kathleen Carlucci — reported title “MUSEUM DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$741 total compensation of comparable organizations → $165,130 $15,115
$21,20710th
$32,47825th
$56,192Median
$85,18075th
$101,59190th
$15,115This org · 5th
p10$21,207
p25$32,478
p50$56,192
p75$85,180
p90$101,591
$15,115

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
Superior Public Museums WI$293,842 Executive Director $26,640 $31,161 2024
Red Wing Collectors Society Foundation MN$294,173 Museum Director $39,851 $45,406 2023
Arkansas Sports Hall Of Fame Inc AR$292,446 Executive Dir. $88,000 $114,060 2023
Casey Tibbs Foundation SD$292,081 Director Of Center $85,458 $105,634 2024
Georgia Music Foundation Inc GA$291,935 Foundation M $25,000 $28,985 2023
Ecovivarium CA$294,999 Employee Representative $18,515 $17,907 2024
Montana Beyond The Classroom MT$289,365 Executive Director $53,699 $64,832 2024
Dennison Railroad Depot Museum Inc OH$297,390 Executive Director/secretary $58,321 $69,185 2024
House Of Miles East St Louis IL$289,128 President & Ceo $7,500 $8,258 2024
Rehoboth Beach Historical Society DE$288,552 Executive Director $62,030 $68,027 2024
Hawaii Science And Technology HI$288,167 Executive Director $23,350 $25,094 2022
Slave Dwelling Project Inc SC$285,486 President $58,051 $67,830 2024
Classic Car Club Of America Museum Inc MI$277,157 Executive Director $57,917 $66,955 2024
Global Village Museum Of Arts & Cul CO$309,564 Executive Director $22,890 $24,583 2024
Ohio Air & Space Hall Of Fame OH$309,720 Exec Director $36,000 $43,967 2023
Heart & Soul UT$276,697 Executive Di $59,886 $68,648 2024
Saint Charles County Veterans Museum MO$274,662 Executive Director $75,000 $88,971 2024
Colorado Ski Museum Inc CO$313,822 Executive Dir. $126,460 $139,825 2023
Racing History Preservation Group NH$314,527 Executive Di $90,881 $96,764 2023
The Tyler Rose Museum Inc TX$272,110 Executive Dir. $93,890 $105,192 2024
Friends Of Sequoyah TN$315,037 Director $80,421 $97,476 2023
Western Illinois Museum IL$270,430 Executive Director $39,561 $43,561 2024
Kansas Sports Hall Of Fame KS$317,157 Executive Di $17,500 $21,175 2024
Coliseum Museum Of Art Antiques And IL$268,238 Executive Di $50,000 $55,056 2024
Channel Islands Maritime Museum Inc CA$318,658 Executive Dir. $45,471 $45,276 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 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 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 default5th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Kathleen Carlucci) 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 84 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,115 is reasonable (approximately the 5th 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.