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PeerBasis
Compensation Comparability Determination

New Hampshire Telephone Museum

Executive Director / CEO

EIN 311778941
NH · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Graham Gifford, Executive Director / CEO ($72,000) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,468 total compensation of comparable organizations → $193,451 $72,000
$20,21710th
$40,00125th
$54,443Median
$71,47975th
$84,58890th
$72,000This org · 75th
p10$20,217
p25$40,001
p50$54,443
p75$71,479
p90$84,588
$72,000

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 NH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Indigenous Cultures InstituteTX $267,737$2,309 990
B-17 Alliance FoundationOR $264,996$54,340 990
Indiana Medical History Museum IncIN $270,840$42,780 990
Tinker Swiss Cottage IncIL $262,634$59,587 990
Hopewell MuseumNJ $260,916$45,810 990
Mitchell County Historical Society IncKS $275,305$45,319 990
Alexander & Baldwin Sugar MuseumHI $259,877$82,856 990
Richmond Museum Association IncCA $257,685$54,464 990
The Wyck AssociationPA $278,294$85,946 990
The Robbins Hunter MuseumOH $255,160$23,171 990
Museum Of The San Ramon ValleyCA $253,557$49,698 990
Imperial Calcasieu Museum IncLA $253,539$61,388 990
Taylor County History CenterTX $252,908$77,250 990
Old Red Courthouse IncTX $283,360$81,250 990
Northeast Georgia History Center AtGA $251,563$27,366 990
Jewish War Veterans Of The Usa NationalDC $286,022$2,956 990
Spring Hill Historic Home IncOH $248,590$16,276 990
Governor Frank G Clement RailroadTN $289,001$57,204 990
Cloud County Historical SocietyKS $290,510$29,488 990
Heritage Square FoundationAZ $290,839$70,482 990
Constable Hall Association IncNY $243,851$22,391 990
The Texas Red Men Foundation IncTX $243,278$67,636 990
The Sandra Bornstein Holocaust EducationRI $292,809$81,814 990
Lynden Heritage FoundationWA $242,920$54,251 990
The Citizen Soldiers EducationVA $293,178$38,756 990

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 NH 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 default75th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted74th

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 (Graham Gifford) 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 112 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,000 is reasonable (approximately the 75th 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). 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.