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PeerBasis
Compensation Comparability Determination

Johnson House Historic Site

Executive Director / CEO

EIN 232860359
PA · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cornelia Swinson, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $253,483 $21,000
$7,69310th
$20,37325th
$28,160Median
$49,22675th
$77,04490th
$21,000This org · 28th
p10$7,693
p25$20,373
p50$28,160
p75$49,226
p90$77,044
$21,000

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 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
The Lafayette Trail Inc PA$112,945 President $70,000 $72,068 2023
Highland Historical Society VA$111,650 Executive Di $19,240 $18,629 2024
Shelton Historical Society Inc CT$111,059 Executive Director $24,445 $22,983 2024
Straus Historical Society NY$115,721 Executive Director $42,000 $38,058 2024
The George Joseph And Susie Ezzell Atta Memorial Library Inc AL$118,265 Director, President $2,555 $2,768 2024
Goldfield Superstition Historical Society Inc AZ$102,180 Clerk $29,200 $28,160 2024
Exchange Arts PA$99,483 Executive Director $51,674 $53,200 2023
Listening Point Foundation MN$126,150 Executive Director $24,960 $25,462 2023
San Antonio Conservation Society TX$127,075 Executive Director $13,380 $13,818 2023
Historic St Mary's Mission Inc MT$97,317 Executive Director $24,249 $26,212 2024
Old Santa Fe Association Inc NM$96,670 Executive Di $69,783 $75,264 2024
Columbia County Historical & Genealogical Society PA$130,316 Executive Director $5,000 $5,000 2024
Capitol Historic Trust Inc DC$131,573 President $25,000 $22,649 2023
T Thomas Fortune Foundation NJ$132,664 Executive Di $34,588 $30,967 2024
Historic Marion Revitalization SC$91,900 Executive Dir. $27,394 $27,919 2025
Historical Society Of Perry County PA$91,041 Employee $930 $930 2024
Craik-patton Inc WV$134,149 Executive Director $40,000 $43,430 2024
California History Center Foundation CA$135,627 Program Director (Fhda Instructor) $292,740 $253,483 2024
Crawford Family Historical Museum Inc TX$87,830 Secretary-treasurer $29,952 $30,932 2023
Dublin Community Center NH$87,586 Center Director $24,999 $23,147 2024
Whitesville Historical Society Inc KY$86,210 Executive Di $21,012 $23,306 2023
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $26,963 2024
Natl Washington-rochambeau Rev Rt A MD$139,631 Executive Di $32,800 $30,750 2024
Jackson County Historical Society IA$84,497 Curator $25,000 $27,449 2024
The Nolumbeka Project Inc MA$83,733 President $250 $232 2023

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 default28th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted23rd

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 (Cornelia Swinson) 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 47 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 28th 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.