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PeerBasis
Compensation Comparability Determination

Warren County Historical Society

Executive Director / CEO

EIN 256059123
PA · NTEE A82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Gray, Executive Director / CEO ($39,287) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,037 total compensation of comparable organizations → $141,839 $39,287
$20,55910th
$28,90425th
$39,578Median
$54,91575th
$66,33090th
$39,287This org · 50th
p10$20,559
p25$28,904
p50$39,578
p75$54,915
p90$66,330
$39,287

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
Kenilworth Historical Society IL$157,577 Director $53,998 $53,234 2023
Westport Historical Society Inc CT$153,112 Executive Di $155,315 $141,839 2024
Delaware County Historical Society PA$159,182 Acting Executive Director $56,000 $54,393 2024
Hunterdon County Historical Society NJ$150,272 Executive Adminstrator $60,000 $52,178 2024
The Clifton Forge Company VA$161,429 Executive Director $26,570 $25,726 2023
Stevens County Historical Society MN$162,560 Executive Dir. $34,226 $33,913 2023
Gf County Historical Society ND$163,424 Executive Director $36,729 $39,259 2024
The Woman's Club Of Dayton Foundation OH$164,202 Exec Director $30,800 $32,712 2023
Quincy Historical Society MA$164,769 Executive Di $20,000 $17,505 2024
Griffin Spalding Historical Society GA$166,413 Executive Director $20,430 $20,599 2023
Brown County Historical Society WI$143,537 Executive Director $61,500 $62,559 2024
Vicksburg Foundation For Historic Preservation MS$169,122 Executive Director $65,742 $69,479 2025
Clarke County Historical Society AL$169,305 Museum Director And Coordinator $38,275 $39,237 2025
Carpinteria Valley CA$172,123 Exec Dir & C $95,610 $80,413 2024
Hillforest Historical Foundation Inc IN$137,979 Executive Director - Left Mid-year $28,697 $29,476 2024
Ligonier Valley Historical Society PA$174,053 Director $63,110 $63,110 2023
Downtown Asheboro Inc NC$174,078 Executive Director $9,390 $9,207 2025
Peterborough Historical Society NH$136,828 Executive Direc $68,827 $61,900 2024
Preserve Clarksville Inc TX$174,600 President $30,000 $30,093 2023
Western North Carolina Historical Association Inc NC$176,258 Executive Director $73,782 $74,254 2024
Abraham Lincoln Association IL$133,129 Executive Manager $29,125 $28,713 2023
The Scituate Historical Society MA$178,481 Trustee $27,900 $23,790 2025
Dwight D Eisenhower Society PA$132,722 Executive Dir. $41,074 $39,896 2024
Worthington Historical Society Inc OH$180,212 Executive Director $37,377 $37,565 2025
Madison County Historical Society NY$181,584 Executive Director $27,639 $24,326 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 default50th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Michelle Gray) 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 54 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,287 is reasonable (approximately the 50th 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.