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PeerBasis
Compensation Comparability Determination

Butler County Historical Society

Executive Director / CEO

EIN 316034548
OH · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Smith, Executive Director / CEO ($40,837) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $168,649 $40,837
$15,15110th
$33,44125th
$47,466Median
$62,35975th
$73,44790th
$40,837This org · 37th
p10$15,151
p25$33,441
p50$47,466
p75$62,359
p90$73,447
$40,837

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
Newcomb Historical Museum NY$230,909 Museum Director $52,800 $46,378 2023
The Haverstraw African American NY$225,077 Maintenance $1,500 $1,280 2024
Historic Georgetown Inc CO$221,096 Executive Di $67,083 $60,732 2024
New Americans Museum Inc CA$219,841 Executive Dir. $133,200 $111,802 2023
Harriet Tubman Home NY$237,460 President & Ceo $50,000 $42,658 2024
Packard Museum Association OH$218,808 Executive Dir $61,205 $61,205 2024
Eastend Studio & Gallery MI$240,654 Executive Director $25,000 $24,363 2024
R E Olds Transportation Museum MI$241,806 Executive Director $60,000 $60,198 2023
The Hampton History Museum Association VA$242,171 Secrectary $7,899 $7,413 2023
Lynden Heritage Foundation WA$242,920 Director $55,951 $47,296 2024
The Texas Red Men Foundation Inc TX$243,278 Executive Director $62,433 $58,964 2024
Constable Hall Association Inc NY$243,851 Executive Di $22,880 $19,520 2024
Minnesota Fishing Museum & MN$210,554 Executive Di $44,914 $43,139 2023
Marietta Museum Of History Inc GA$210,201 Director $50,000 $47,466 2024
Alamance County Historical Museum Inc NC$209,161 Executive Director $52,714 $51,426 2024
Spring Hill Historic Home Inc OH$248,590 Interim Director $90 $93 2023
International Women's Air & Space OH$207,319 Executive Di $45,424 $45,424 2024
Taos Historic Museums Inc NM$206,410 Treasurer $14,000 $14,217 2024
Northeast Georgia History Center At GA$251,563 23-24 Ed $24,410 $23,858 2023
Golden Ball Tavern Trust MA$205,085 Exec. Direct $131,715 $111,751 2024
Taylor County History Center TX$252,908 Executive Director $71,308 $67,346 2024
Imperial Calcasieu Museum Inc LA$253,539 Executive Dir. $50,000 $53,517 2023
Museum Of The San Ramon Valley CA$253,557 Executive Dir $51,618 $43,326 2023
Historic Fallsington Inc PA$202,623 Executive Di $55,560 $52,312 2024
Mt Hood Cultural Center And Museum OR$202,350 Director $1,638 $1,478 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 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 default37th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted36th

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 (Brian Smith) 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 95 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,837 is reasonable (approximately the 37th 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.