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PeerBasis
Compensation Comparability Determination

Sandusky Area Maritime Association

Executive Director / CEO

EIN 341735033
OH · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Molly Sampson, Executive Director / CEO ($46,500) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Molly Sampson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $168,649 $46,500
$19,23210th
$37,29525th
$49,242Median
$68,10375th
$81,05890th
$46,500This org · 40th
p10$19,232
p25$37,295
p50$49,242
p75$68,103
p90$81,058
$46,500

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
Old Jail Museum And Heritage Center Inc PA$348,412 Secretary / Tour Guide / Manager $52,300 $49,242 2024
America On Wheels Inc PA$342,357 Executive Di $13,846 $13,037 2024
George L Carter Railroad Musuem Inc TN$348,858 Assistant Director $41,750 $41,434 2024
National Museum Of Americans In Wartime VA$341,265 Ceo $185,000 $168,649 2024
Colorado Model Railroad Museum CO$353,007 Executive Director $42,606 $38,572 2024
Michigan Heroes Museum MI$353,034 Executive Di $72,260 $70,419 2024
Penasco Valley Historical NM$336,487 Executive Di $45,096 $45,794 2024
Wilmington Railroad Museum Foundation Inc NC$335,734 Executive Director $63,500 $61,948 2024
Rowan Museum Inc NC$355,798 Exec Dir (Pr $34,431 $33,589 2024
Motts Military Museum Inc OH$356,253 Executive Director $60,542 $60,542 2024
Loudoun Heritage Farm Museum VA$329,260 Executive Di $53,049 $48,360 2024
Conrad Mansion Directors Inc MT$328,213 Museum Director $51,900 $54,381 2023
Christiansburg Institute Inc VA$328,051 Executive Director $75,151 $68,509 2024
Museum Village Of Old Smith's Clove Inc NY$327,502 Executive Director $28,434 $24,975 2023
West Virginia Mine Wars Museum WV$364,225 Executive Director $66,619 $68,103 2024
Heritage Museum Of Orange County CA$365,000 Executive Dir. $52,500 $42,802 2024
New Castle Senior Center Inc DE$325,580 Executive Director $90,716 $81,703 2025
Matheson History Museum FL$325,091 Executive Director $46,872 $41,573 2024
Houston Aeronautical Heritage TX$324,772 Director $18,438 $17,414 2024
Aliceville Museum Inc AL$366,684 Executive Director $81,834 $83,471 2024
Delmarva Discovery Center & Museum Inc MD$323,477 Coo $55,000 $48,548 2024
Nichols House Museum Inc MA$367,783 Executive Di $102,202 $86,711 2024
Diplomacy Center Foundation DC$323,376 President $157,500 $130,492 2024
Hamilton Wood Type & Printing Museum Inc WI$367,963 Administrative Executive D $44,200 $43,583 2024
Natural History Institute AZ$370,062 Executive Dir. $96,726 $90,423 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 default40th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted37th

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 (Molly Sampson) 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 109 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,500 is reasonable (approximately the 40th 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.