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PeerBasis
Compensation Comparability Determination

The Nolumbeka Project Inc

Executive Director / CEO

EIN 264509867
MA · NTEE A80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Brule, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 33 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: David Brule — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,002 total compensation of comparable organizations → $234,139 $250
$3,43310th
$14,29925th
$24,951Median
$33,34275th
$55,62090th
$250This org · 0th
p10$3,433
p25$14,299
p50$24,951
p75$33,342
p90$55,620
$250

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 MA 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
Jackson County Historical Society IA$84,497 Curator $25,000 $29,588 2024
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $29,064 2024
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $234,139 2023
Whitesville Historical Society Inc KY$86,210 Executive Di $21,012 $25,122 2023
Dublin Community Center NH$87,586 Center Director $24,999 $24,951 2024
Crawford Family Historical Museum Inc TX$87,830 Secretary-treasurer $29,952 $33,342 2023
Historic Poole Forge Inc PA$77,468 Director $45,200 $48,721 2024
Historical Society Of Perry County PA$91,041 Employee $930 $1,002 2024
Historic Marion Revitalization SC$91,900 Executive Dir. $27,394 $30,094 2025
Fort Preservation Society CA$75,251 Executive Director $14,880 $14,299 2023
Appelo Archives Center WA$73,356 Administration $23,914 $23,826 2023
Central European History Society GA$72,068 Editor Of Ce $1,000 $1,119 2023
Old Santa Fe Association Inc NM$96,670 Executive Di $69,783 $81,127 2024
Historic St Mary's Mission Inc MT$97,317 Executive Director $24,249 $28,253 2024
Friends Of Col Ben Stephenson House IL$68,398 Museum Director $44,318 $48,485 2023
Heath Community Arts Council OH$67,989 Executive Di $40,000 $47,146 2023
Exchange Arts PA$99,483 Executive Director $51,674 $57,345 2023
Waupaca Historical Society WI$66,228 Director $24,473 $27,626 2024
Hartford Preservation Alliance Inc CT$66,165 Executive Dir. $21,000 $21,911 2023
Goldfield Superstition Historical Society Inc AZ$102,180 Clerk $29,200 $30,354 2024
Center For Civil War Photograp PA$63,774 Exec Director $5,400 $5,821 2024
The John P Parker Historical Society Inc OH$63,235 Docent $10,179 $11,997 2023
Hawaii Japanese Center HI$61,982 President $24,700 $23,903 2024
Reflections Of Manatee Inc FL$61,848 Executive Director $5,000 $5,227 2023
Vision Historic Preservation Founda TX$59,350 Treasurerdirector $9,167 $9,912 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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), adjusted3rd
All sources (D + E + F), adjusted0th

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 (David Brule) 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 33 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250 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.