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PeerBasis
Compensation Comparability Determination

Overfield Tavern Museum

Executive Director / CEO

EIN 311337433
OH · NTEE A540
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Manning, Executive Director / CEO ($44,082) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chris Manning — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,590 total compensation of comparable organizations → $50,245 $44,082
$6,15910th
$11,76625th
$21,834Median
$35,81175th
$43,71590th
$44,082This org · 90th
p10$6,159
p25$11,766
p50$21,834
p75$35,811
p90$43,715
$44,082

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
Vasa Order Of America National IL$86,295 Archivist $50,404 $46,786 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $2,915 2023
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,590 2024
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $21,834 2024
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $11,869 2024
Dakota Sunset Museum SD$78,504 Curator, Treasurer & Director $10,871 $11,662 2023
Pittsburg-camp County Museum Assoc Inc TX$77,645 Museum Admin. $16,410 $15,956 2023
Kings Mountain Historical Museum Foundation Inc NC$77,367 Director & Curator $43,524 $43,715 2023
American Society Of Military History Inc CA$94,326 Director $40,000 $33,574 2023
Mid America Transportation And IA$96,077 Employee $24,000 $24,811 2024
St Albans Historical Society Inc VT$97,194 Executive Director $34,154 $31,621 2025
Pembina County Historical Society ND$97,239 Museum Curator $11,036 $11,435 2024
Person County Museum Of History Inc NC$98,322 Executive Director $39,000 $38,047 2024
Signal And Cyber Museum Society GA$99,556 Executive Director $10,000 $9,493 2024
Mechanicsburg Museum Association PA$99,879 Treasurer $5,200 $4,896 2024
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $45,101 2025
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $6,159 2023
The American Classic Arcade Museum NH$105,991 Director $18,200 $16,336 2023
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $22,628 2024
Lea County Museum Inc NM$61,724 Director $40,000 $40,619 2024
Sweet Grass County Museum Society MT$59,469 Curator $14,264 $14,517 2024
The Narrow Gauge Preservation Foundation MO$58,293 Executive Dir. $8,800 $8,800 2024
Southwest Florida Military Museum & Library Inc FL$57,296 Vp Aug - Dec $12,600 $11,977 2022
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $25,181 2023
Mendota Museum & Historical Society IL$116,319 Director $19,500 $18,100 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 default90th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted90th

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 (Chris Manning) 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 31 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,082 is reasonable (approximately the 90th 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.