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PeerBasis
Compensation Comparability Determination

Mifflin County Historical Society

Executive Director / CEO

EIN 237105517
PA · NTEE A82Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cheryl M Bilinsky, Executive Director / CEO ($16,817) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cheryl M Bilinsky — reported title “ASSISTANT 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

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,458 total compensation of comparable organizations → $162,494 $16,817
$26,17710th
$40,74825th
$60,778Median
$75,78175th
$91,76790th
$16,817This org · 10th
p10$26,177
p25$40,748
p50$60,778
p75$75,781
p90$91,767
$16,817

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
Preservation Greensboro Inc NC$291,437 Executive Dir. $43,321 $46,074 2024
Folsom Historical Society CA$288,947 Exec Director $105,000 $96,082 2023
Sherborn Community Center Foundation Inc MA$286,631 Function And Operations Manager $30,000 $27,033 2025
Lake Jackson Historical Association TX$286,570 Executive Dir. $55,623 $57,271 2024
Waseca County Historical Society MN$285,423 Executive Dir. $34,024 $35,627 2023
Anoka County Historical Society MN$283,591 Executive Di $73,458 $74,712 2024
Historic Cherry Hill NY$282,305 Exec Director $50,602 $47,065 2024
Highlands Historical Society PA$301,090 Executive Director $58,333 $61,645 2023
Oneida County Historical Society Inc NY$302,691 Executive Director $66,992 $62,310 2024
Crested Butte Mountain Heritage CO$278,634 Executive Di $52,845 $50,813 2025
Chenango County Historical Society NY$277,540 Executive Director $60,152 $55,948 2024
Ross County Historical Society Inc OH$305,685 Executive Director $69,182 $77,650 2023
Corning Painted Post Historical Society NY$274,718 Director $43,810 $40,748 2024
Rock River Heritage Inc WI$274,514 Exc Director $60,064 $64,567 2024
American Society Of Church History MN$274,036 Executive Se $25,000 $26,177 2023
Lambda Archives Of San Diego CA$310,154 Managing Direct $81,671 $72,590 2024
Carousel Society Of The Niagara NY$310,499 Executive Director $64,395 $61,663 2023
Leelanau Historical Society MI$270,796 Executive Dir. $37,577 $41,102 2023
Fort Ross Conservancy CA$313,041 Executive Dir. $65,000 $57,773 2024
Nittany Antique Machinery Association PA$268,569 Secretary $2,400 $2,464 2024
Umatilla County Historical Society OR$263,172 Executive Direc $37,867 $36,196 2024
Albany County Historical Association NY$320,977 Executive Director $57,689 $55,242 2023
120 East State NJ$259,821 Project Leader $97,240 $89,364 2024
Amador Livermore Valley Historical Society CA$323,760 Executive Director $90,273 $82,605 2023
Prickett's Fort Memorial Foundation WV$323,890 Executive Di $51,450 $57,339 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 2025 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted8th

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 (Cheryl M Bilinsky) 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 101 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,817 is reasonable (approximately the 10th 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.