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PeerBasis
Compensation Comparability Determination

Mechanicsburg Museum Association

Executive Director / CEO

EIN 231997152
PA · NTEE A540
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Showers, Executive Director / CEO ($5,200) against every comparable organization that fit the selection criteria — 39 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: Sandy Showers — 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

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,689 total compensation of comparable organizations → $65,059 $5,200
$9,19210th
$14,07725th
$26,351Median
$36,38775th
$47,03690th
$5,200This org · 5th
p10$9,192
p25$14,077
p50$26,351
p75$36,387
p90$47,036
$5,200

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 PA 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
Signal And Cyber Museum Society GA$99,556 Executive Director $10,000 $10,083 2024
Person County Museum Of History Inc NC$98,322 Executive Director $39,000 $40,409 2024
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $6,541 2023
Pembina County Historical Society ND$97,239 Museum Curator $11,036 $12,145 2024
St Albans Historical Society Inc VT$97,194 Executive Director $34,154 $33,584 2025
Mid America Transportation And IA$96,077 Employee $24,000 $26,351 2024
American Society Of Military History Inc CA$94,326 Director $40,000 $35,659 2023
The American Classic Arcade Museum NH$105,991 Director $18,200 $17,350 2023
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $24,032 2024
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $23,189 2024
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,689 2024
Vasa Order Of America National IL$86,295 Archivist $50,404 $49,690 2024
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $26,744 2023
Overfield Tavern Museum OH$85,394 Director $44,082 $46,819 2024
Mendota Museum & Historical Society IL$116,319 Director $19,500 $19,224 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $3,096 2023
Greene County Historical Society PA$119,793 Executive Director $40,508 $41,704 2023
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $12,606 2024
Dakota Sunset Museum SD$78,504 Curator, Treasurer & Director $10,871 $12,386 2023
Pittsburg-camp County Museum Assoc Inc TX$77,645 Museum Admin. $16,410 $16,947 2023
Kings Mountain Historical Museum Foundation Inc NC$77,367 Director & Curator $43,524 $46,429 2023
East End African American Museum NY$124,562 Executive Di $20,000 $18,658 2023
The Star Spangled Banner MD$126,011 Executive Director $56,923 $53,365 2024
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $34,062 2024
Destin Fishing Museum Foundati FL$126,655 Executive Dir $45,444 $42,810 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)5th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted5th

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 (Sandy Showers) 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 39 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,200 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.