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PeerBasis
Compensation Comparability Determination

Rolls-royce Foundation

Executive Director / CEO

EIN 232904195
PA · NTEE A50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Lizewskie, Executive Director / CEO ($644) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mark Lizewskie — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,988 total compensation of comparable organizations → $143,602 $644
$13,97010th
$25,67925th
$45,216Median
$68,75075th
$86,03990th
$644This org · 0th
p10$13,970
p25$25,679
p50$45,216
p75$68,750
p90$86,039
$644

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
Wisconsin Veterans Museum Foundation WI$248,893 Executive Director $81,350 $82,750 2024
Camden Shipyard Maritime Museum NJ$247,017 Executive Director $32,917 $28,626 2024
Bristol Bay Historical Society Inc AK$251,603 Executive Dir. $66,284 $63,547 2023
Maui Historical Society HI$257,562 Executive Di $35,400 $31,782 2023
Over-the-rhine Museum OH$240,782 Director Of Museum Administration $47,960 $49,476 2024
Museum Of Art And Digital Entertainment CA$240,306 Fmr Ex Dir $42,031 $35,350 2024
Wornall-majors House Museums Inc MO$240,200 Acting Executive Director $49,780 $52,871 2023
Avery Copp Museum CT$260,953 Executive Dir. $67,237 $61,403 2024
Opera Steamboat CO$261,041 Ceo $82,042 $76,623 2024
Cincinnati Fire Museum OH$235,503 Executive Director $78,000 $82,843 2023
Foundation Advancing Creation Truth MT$235,119 President $48,406 $50,822 2024
The Newberry Museum SC$234,063 Museum Executive Director $42,708 $44,678 2023
Nia Centre MI$264,657 Executive Director $70,733 $73,211 2023
Tennessee History For Kids TN$232,658 Executive Director $143,973 $143,602 2025
Three Oaks Spokes Bicycle Club MI$232,222 President & Executive Director $48,000 $48,256 2024
Astrodome Conservancy TX$266,400 Executive Director $100,323 $100,633 2023
Coliseum Museum Of Art Antiques And IL$268,238 Executive Di $50,000 $47,879 2024
Laurens County Museum Association SC$228,620 Museum Direc $10,000 $10,461 2023
Western Illinois Museum IL$270,430 Executive Director $39,561 $37,882 2024
Harriet Tubman Museum Of Cape May NJ$226,855 Executive Di $26,000 $24,233 2022
The Tyler Rose Museum Inc TX$272,110 Executive Dir. $93,890 $91,477 2024
Saint Charles County Veterans Museum MO$274,662 Executive Director $75,000 $77,371 2024
Heart & Soul UT$276,697 Executive Di $59,886 $59,699 2024
Classic Car Club Of America Museum Inc MI$277,157 Executive Director $57,917 $58,226 2024
Rpm Foundation WA$220,604 Exec Director, Rpm $115,940 $101,104 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 2023 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Mark Lizewskie) 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 89 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $644 is reasonable (approximately the 0th 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.