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PeerBasis
Compensation Comparability Determination

Governor Frank G Clement Railroad

Executive Director / CEO

EIN 300400185
TN · NTEE A54
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Zacharie Kinslow, Executive Director / CEO ($48,808) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Zacharie Kinslow — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$91 total compensation of comparable organizations → $165,060 $48,808
$16,95910th
$35,59325th
$47,326Median
$61,90775th
$73,10890th
$48,808This org · 54th
p10$16,959
p25$35,593
p50$47,326
p75$61,907
p90$73,108
$48,808

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 TN 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
Cloud County Historical Society KS$290,510 Curator $24,480 $25,160 2023
Heritage Square Foundation AZ$290,839 Executive Director $65,730 $60,139 2023
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $2,522 2023
The Sandra Bornstein Holocaust Education RI$292,809 Executive Director $76,524 $69,807 2023
The Citizen Soldiers Education VA$293,178 Executive Director $36,000 $33,069 2023
Old Red Courthouse Inc TX$283,360 Executive Dir. $75,000 $69,326 2024
The American Bookbinders Museum CA$297,007 Executive Di $116,906 $96,037 2023
Nassau County Firefighters Museum And NY$297,237 Executive Director $80,000 $66,800 2024
The Phelps Mansion Museum NY$298,199 Executive Director $53,480 $43,505 2025
Bisbee Council On The Arts And Humanities AZ$299,682 Museum Director $70,167 $64,198 2023
The Wyck Association PA$278,294 Executive Dir. $77,297 $73,333 2023
The Waterfront Museum NY$300,796 President $89,524 $74,753 2024
Old Mill Foundation CA$301,525 Executive Dir. $60,000 $47,876 2024
Franklin Opera House Inc NH$301,823 Executive Director $29,120 $24,205 2025
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $73,083 2024
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $38,668 2024
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $64,431 2023
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $36,501 2023
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $61,433 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $1,970 2023
The Rice Museum SC$310,577 Executive Director $17,248 $16,198 2025
Fairfield County Heritage OH$311,054 Executive Di $54,990 $53,819 2024
Ninepipes Museum Of Early Montana MT$311,614 Exective Director $29,974 $30,738 2023
B-17 Alliance Foundation OR$264,996 Executive Dir. $55,460 $46,365 2025
California Heritage Museum CA$314,102 Executive Director $42,959 $35,290 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default54th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted52nd

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 (Zacharie Kinslow) 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 110 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,808 is reasonable (approximately the 54th 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.