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PeerBasis
Compensation Comparability Determination

Greenbrier Historical Society Inc

Executive Director / CEO

EIN 237015222
WV · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marlyn Mcclendon, Executive Director / CEO ($38,643) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,056 total compensation of comparable organizations → $162,612 $38,643
$34,77010th
$51,50025th
$66,793Median
$83,70975th
$96,45490th
$38,643This org · 13th
p10$34,770
p25$51,500
p50$66,793
p75$83,709
p90$96,454
$38,643

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 WV 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
Historic Manassas Inc VA$487,916 Executive Director $94,490 $86,751 2023
Hammond-harwood House Association Inc MD$485,274 Executive Director $70,000 $60,442 2024
Campton Historic Agricultural Lands Inc IL$484,579 Executive Director $67,713 $61,483 2024
Maine Preservation ME$482,319 Executive Di $107,039 $96,440 2025
Norwalk Seaport Association Inc CT$478,246 Business Manger $85,800 $76,494 2023
Noah Webster House Inc CT$477,253 Executive Director $40,884 $35,404 2024
Santa Ynez Valley Historical Society CA$508,146 Director $76,865 $63,111 2023
Washington County Historical Society Inc WI$508,700 Executive Director $87,144 $84,055 2024
Illinois Restaurant Association IL$517,429 Executive Director $3,843 $3,489 2024
California Preservation Foundation CA$464,454 Executive Director $103,600 $82,622 2024
Trustees Of Bloomfield Academy ME$462,993 Treasurer $5,004 $4,508 2025
Huntington Historical Society NY$461,277 Executive Director $75,500 $63,010 2024
Southern Memorial Association VA$460,504 Executive Di $65,430 $60,071 2023
Waterford Foundation Inc VA$524,189 Executive Director $56,073 $51,480 2023
Jerome Historical Society Inc AZ$525,098 Executive Director $89,480 $79,479 2024
The Alden Kindred Of America Inc MA$529,370 Director $45,846 $39,173 2023
Presser Arts Center MO$455,037 Exec Dir $73,500 $71,899 2024
Hallockville Inc NY$454,068 Executive Di $86,539 $72,223 2024
Manitowoc County Historical Society Inc WI$530,718 Executive Director $55,000 $53,050 2024
Southern California Historical Aviation Foundation CA$533,846 Executive Director $75,336 $60,081 2024
The Shirley-eustis House Association MA$535,841 Executive Director $79,350 $65,856 2024
Historic Augusta Inc GA$446,258 Executive Di $88,726 $82,395 2024
Gracie Mansion Conservancy NY$445,340 Executive Director $200,000 $162,612 2025
North Andover Historical Society MA$541,237 Executive Director $86,266 $71,596 2024
Landmarks Association Of St Louis Inc MO$544,936 Executive Director $94,797 $92,732 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Marlyn Mcclendon) 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 102 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,643 is reasonable (approximately the 13th 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.