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PeerBasis
Compensation Comparability Determination

Columbus Landmarks Foundation

Executive Director / CEO

EIN 310914612
OH · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Kemper, Executive Director / CEO ($73,500) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,260 total compensation of comparable organizations → $166,234 $73,500
$32,67910th
$46,87625th
$61,420Median
$81,46875th
$88,68390th
$73,500This org · 67th
p10$32,679
p25$46,876
p50$61,420
p75$81,468
p90$88,683
$73,500

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
Preservation Mass MA$381,477 President $68,438 $59,779 2023
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $69,325 2024
Wyoming Historical & Geological Society PA$377,257 Executive Director $50,385 $48,840 2023
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $42,904 2023
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $4,849 2024
Cumberland County Historical Society NJ$386,672 Treasurer $3,600 $3,124 2023
Ephraim Historical Foundation Inc WI$387,051 Executive Director $61,208 $60,353 2024
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $94,635 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $147,662 2024
Oaklands Association Inc TN$367,420 Executive Director $72,985 $72,433 2024
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $82,445 2024
Hanover Tavern Foundation VA$395,039 Executive Director $114,000 $103,925 2024
Delaware River Mill Society NJ$395,448 Executive Di $78,577 $68,195 2023
Gilpin County Historical Society CO$396,148 Executive Director $46,452 $42,054 2024
Washington County Historical Society OR$397,757 Co-director $80,923 $70,953 2024
Historical Society Of NY$398,815 Executive Dir. $59,039 $49,071 2025
Landmark West Inc NY$360,533 Exec Director $118,410 $101,023 2024
Hampton Community Library PA$359,860 Director $59,800 $56,304 2024
Little Compton Historical Society Inc RI$401,753 Executive Director $87,405 $81,468 2023
American Society For Eighteenth Century OR$357,871 Executive Director $89,592 $78,553 2024
Costume Society Of America Inc GA$406,052 Executive Director $62,219 $59,066 2024
Solvang Heritage Associates Inc CA$408,728 Former Executive Director $98,345 $82,547 2023
Hamburg Natural History Society Inc NY$409,251 Executive Director $65,345 $55,750 2024
Frankenmuth Historical Association MI$350,718 Executive Di $57,263 $55,804 2024
Skagit County Historical Society WA$410,330 Executive Director $62,353 $52,707 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 default67th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Rebecca Kemper) 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 101 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,500 is reasonable (approximately the 67th 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.