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PeerBasis
Compensation Comparability Determination

Friends Of Lyndon B Johnson National Historical Park

Executive Director / CEO

EIN 320202408
TX · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jess Gillespie, Executive Director / CEO ($22,851) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$503 total compensation of comparable organizations → $44,843 $22,851
$1,07610th
$3,30725th
$11,096Median
$21,18675th
$29,18590th
$22,851This org · 79th
p10$1,076
p25$3,307
p50$11,096
p75$21,186
p90$29,185
$22,851

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

OrganizationStateTotal revenueTotal compSource
1893 Land Run Historical Center IncOK $44,642$13,353 990
The Society For The Restoration Of The Gary Bathing Beach AquatoriumIN $54,419$14,069 990
Story Preservation InitiativeNH $55,576$25,581 990
216 E Washington Blvd FoundationIN $56,979$1,086 990
The Legacy Project IncVA $57,462$16,437 990
The Centralia Area HistoricalIL $39,167$8,407 990
Beavercreek Historical SocietyOH $38,924$1,779 990
Thiokol Memorial ProjectGA $38,496$503 990
Vision Historic Preservation FoundaTX $59,350$9,167 990
Reflections Of Manatee IncFL $61,848$4,835 990
Hawaii Japanese CenterHI $61,982$22,107 990
Shirley Plantation FoundationVA $34,428$1,114 990
The John P Parker Historical Society IncOH $63,235$11,096 990
Center For Civil War PhotograpPA $63,774$8,922 990
Hartford Preservation Alliance IncCT $66,165$20,265 990
Waupaca Historical SocietyWI $66,228$25,551 990
Heath Community Arts CouncilOH $67,989$43,603 990
Friends Of Col Ben Stephenson HouseIL $68,398$44,843 990
Central European History SocietyGA $72,068$1,035 990

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 TX 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 default79th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted79th

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 (Jess Gillespie) 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 19 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,851 is reasonable (approximately the 79th 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.