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PeerBasis
Compensation Comparability Determination

Greene County Historical Society

Executive Director / CEO

EIN 237004194
PA · NTEE A54
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew W Cumberledge, Executive Director / CEO ($40,508) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew W Cumberledge — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,641 total compensation of comparable organizations → $73,687 $40,508
$6,20510th
$16,85225th
$26,981Median
$39,25075th
$51,82590th
$40,508This org · 76th
p10$6,205
p25$16,852
p50$26,981
p75$39,250
p90$51,825
$40,508

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
Mendota Museum & Historical Society IL$116,319 Director $19,500 $18,673 2024
East End African American Museum NY$124,562 Executive Di $20,000 $18,123 2023
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $25,977 2023
The Star Spangled Banner MD$126,011 Executive Director $56,923 $51,834 2024
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $33,085 2024
Destin Fishing Museum Foundati FL$126,655 Executive Dir $45,444 $41,581 2024
Cimarron Heritage Center OK$128,001 Director $30,000 $31,346 2025
General John A Logan Museum IL$128,680 Executive Di $27,300 $26,914 2023
Museum Of The West Texas Frontier TX$128,710 Director $10,615 $10,342 2024
North Texas Society Of History & Culture TX$131,331 Executive Director $15,500 $15,101 2024
River Valley Pioneer Museum TX$131,346 Executive Dir. $37,000 $36,049 2024
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $23,343 2024
The American Classic Arcade Museum NH$105,991 Director $18,200 $16,852 2023
Historic Palmyra Inc NY$135,713 Executive Director $37,035 $32,595 2024
The Glenn L Martin MD$136,329 Executive Dir. $69,396 $63,192 2024
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $6,354 2023
Mechanicsburg Museum Association PA$99,879 Treasurer $5,200 $5,051 2024
The William E Swigart Jr Automobile Museum PA$140,026 Treasurer $9,855 $9,572 2024
Signal And Cyber Museum Society GA$99,556 Executive Director $10,000 $9,793 2024
Person County Museum Of History Inc NC$98,322 Executive Director $39,000 $39,250 2024
Scottsboro-jackson Heritage Center AL$141,493 Director $20,196 $21,252 2024
Pembina County Historical Society ND$97,239 Museum Curator $11,036 $11,796 2024
St Albans Historical Society Inc VT$97,194 Executive Director $34,154 $32,620 2025
Heritage Museum Of Montgomery County TX$142,402 Executive Director $20,946 $20,408 2024
Sanford-springvale Historical Society ME$142,583 Executive Director $29,175 $27,722 2025

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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted73rd

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 (Matthew W Cumberledge) 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 45 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,508 is reasonable (approximately the 76th 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.