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PeerBasis
Compensation Comparability Determination

Louholtz Upper Ohio Valley Hall Of

Executive Director / CEO

EIN 341861311
OH · NTEE A500
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle L Roberts, Executive Director / CEO ($45,100) against every comparable organization that fit the selection criteria — 21 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: Michelle L Roberts — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,068 total compensation of comparable organizations → $56,142 $45,100
$3,56510th
$5,68525th
$19,938Median
$28,41575th
$37,07590th
$45,100This org · 90th
p10$3,565
p25$5,685
p50$19,938
p75$28,415
p90$37,075
$45,100

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
Mcduffie Museum Inc GA$58,877 Treasurer $1,065 $1,068 2023
Stoney Hill Foundation Inc PA$58,777 Assistant Executive Director $59,628 $56,142 2025
Oliver Hazard Perry Shipyard PA$58,200 Executive Director/ceo/pre $20,630 $19,938 2024
Interior And Arctic Alaska Aeronautical Foundation AK$65,366 Operations Director $29,959 $27,758 2024
Stanley Museum Inc ME$67,395 Executive Director $15,683 $15,668 2023
Missouri Veterinary Medical MO$70,046 Executive Di $3,473 $3,565 2024
Rocky Mountain Motorcycle Museum & Hall Of Fame CO$48,949 President $16,500 $15,333 2024
C Grier Beam Truck Museum NC$73,082 Secretary $36,400 $36,450 2024
Delaware Sports Museum And DE$46,267 Executive Director $23,000 $22,470 2023
Home Of Sliced Bread Corporation MO$75,168 Secretary $5,685 $5,685 2025
Cowboy Hall Of Fame Affiliated Fund Of OK$76,727 Secretary $25,864 $28,415 2023
Camp Ritchie Museum Inc MD$77,205 Director $30,330 $27,480 2024
Basketball Museum Of Illinois Inc IL$79,243 Executive Dir. $4,000 $3,811 2024
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $30,961 2024
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $18,829 2024
Ukrainian American MI$83,474 Executive Di $36,000 $37,075 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $8,831 2023
El Paso Holocaust Museum Foundation TX$86,514 Museum Exec Dir $2,227 $2,222 2023
Western Maine Play Museum ME$88,376 Executive Di $22,077 $21,424 2024
Moclips By The Sea Historical Society WA$88,622 Director/curator $4,500 $3,904 2024
Koshare Indian Museum Inc CO$89,322 Manger $50,000 $46,464 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 2025 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)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted76th

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 (Michelle L Roberts) 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 21 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,100 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.