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PeerBasis
Compensation Comparability Determination

The Legacy Project

Executive Director / CEO

EIN 273165505
IL · NTEE A50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victor Salvo, Executive Director / CEO ($51,095) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,016 total compensation of comparable organizations → $145,664 $51,095
$11,41310th
$20,12625th
$34,767Median
$51,77775th
$67,14890th
$51,095This org · 73rd
p10$11,413
p25$20,126
p50$34,767
p75$51,777
p90$67,148
$51,095

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 IL 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
Buffalo Bill Museum Of Le Claire IA$164,459 Exec Director $21,500 $23,258 2024
The Museum Of Carousel Art & History OH$163,984 Executive Director $52,100 $56,130 2023
Tri-motor Heritage Foundation OH$169,054 Curator $30,000 $32,320 2023
Jenney House Museum Inc MA$162,953 President $78,000 $71,296 2023
Space Shuttle Exhibition Gallery WA$170,000 Ceo, Museum Of Flight Fdn $34,413 $30,440 2024
The New Bedford Museum Of Glass Inc MA$161,979 President $27,622 $26,283 2022
Columbus Ohio Firefighters Museum Inc OH$171,440 Executive Director $33,000 $34,532 2024
Alamosa Chamber Of Commerce CO$171,865 Executive Dir. $54,590 $53,244 2023
Pa Museums PA$159,147 Executive Director, Ex Officio $49,500 $50,211 2023
Friends Of The Museums Of Florida FL$173,934 Museum Direc $2,110 $2,016 2023
Silver Reef Foundation Inc UT$157,200 Director $20,350 $20,577 2024
Friends Of The Kenfield Gallery NE$177,474 Executive Di $36,000 $38,255 2024
Mauch Chunk Museum & Cultural PA$153,792 Secretary/tr $17,181 $16,928 2024
Venango Museum Of Art Science And Industry PA$178,746 Executive Director $34,014 $33,512 2024
North Franklin Heritage Museum WA$178,823 President $19,980 $18,195 2023
African American Heritage Society TN$149,506 Executive Dir. $27,440 $29,339 2023
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $3,186 2023
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $12,557 2024
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $70,477 2024
Denver Museum Of Miniatures Dolls & Toys CO$187,017 Museum Director $58,320 $56,882 2023
Modern And Contemporary Art Support Corp NY$187,869 Secretary $43,041 $39,561 2023
Ct Vivian Foundation Inc GA$143,562 Executive Di $42,000 $40,647 2025
Steamboat Era Museum Inc VA$188,985 Executive Di $36,224 $34,556 2024
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $12,848 2024
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $64,641 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default73rd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted67th

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 (Victor Salvo) 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 60 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,095 is reasonable (approximately the 73rd 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.