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PeerBasis
Compensation Comparability Determination

Ross County Historical Society Inc

Executive Director / CEO

EIN 310710896
OH · NTEE A82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas G Kuhn, Executive Director / CEO ($69,182) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,299 total compensation of comparable organizations → $161,465 $69,182
$16,65110th
$36,46325th
$54,688Median
$70,87375th
$83,19290th
$69,182This org · 74th
p10$16,651
p25$36,463
p50$54,688
p75$70,873
p90$83,192
$69,182

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 OH 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
Oneida County Historical Society Inc NY$302,691 Executive Director $66,992 $55,515 2024
Lambda Archives Of San Diego CA$310,154 Managing Direct $81,671 $64,674 2024
Highlands Historical Society PA$301,090 Executive Director $58,333 $54,923 2023
Carousel Society Of The Niagara NY$310,499 Executive Director $64,395 $54,939 2023
Fort Ross Conservancy CA$313,041 Executive Dir. $65,000 $51,472 2024
Preservation Greensboro Inc NC$291,437 Executive Dir. $43,321 $41,050 2024
Mifflin County Historical Society PA$291,294 Assistant Treasurer $16,817 $14,983 2025
Albany County Historical Association NY$320,977 Executive Director $57,689 $49,218 2023
Folsom Historical Society CA$288,947 Exec Director $105,000 $85,604 2023
Amador Livermore Valley Historical Society CA$323,760 Executive Director $90,273 $73,597 2023
Prickett's Fort Memorial Foundation WV$323,890 Executive Di $51,450 $51,087 2024
Sherborn Community Center Foundation Inc MA$286,631 Function And Operations Manager $30,000 $24,085 2025
Lake Jackson Historical Association TX$286,570 Executive Dir. $55,623 $51,025 2024
Historic Boulder Inc CO$325,467 Executive Di $42,120 $37,039 2024
Waseca County Historical Society MN$285,423 Executive Dir. $34,024 $31,742 2023
Anoka County Historical Society MN$283,591 Executive Di $73,458 $66,565 2024
Atlanta Preservation Center Inc GA$328,685 Executive Director $157,007 $144,774 2024
Historic Cherry Hill NY$282,305 Exec Director $50,602 $41,933 2024
Aurora Historical Society IL$330,531 Executive Di $90,686 $81,760 2024
Daly Mansion Preservation Trust MT$331,585 Executive Director $28,982 $28,650 2024
Crested Butte Mountain Heritage CO$278,634 Executive Di $52,845 $45,272 2025
Chenango County Historical Society NY$277,540 Executive Director $60,152 $49,847 2024
Corning Painted Post Historical Society NY$274,718 Director $43,810 $36,305 2024
Rock River Heritage Inc WI$274,514 Exc Director $60,064 $57,526 2024
American Society Of Church History MN$274,036 Executive Se $25,000 $23,323 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default74th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted73rd

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 (Thomas G Kuhn) 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 103 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,182 is reasonable (approximately the 74th 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.