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PeerBasis
Compensation Comparability Determination

Montgomery Co Historical Society

Executive Director / CEO

EIN 351579739
IN · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Coates-matthews, Executive Director / CEO ($24,621) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,390 total compensation of comparable organizations → $138,091 $24,621
$16,10010th
$27,43125th
$38,841Median
$50,00775th
$57,61290th
$24,621This org · 24th
p10$16,100
p25$27,431
p50$38,841
p75$50,007
p90$57,612
$24,621

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

OrganizationStateTotal revenueTotal compSource
Lewis & Clark National Park AssociationOR $101,962$50,007 990
Swiss Heritage Society IncIN $105,467$18,692 990
Burnett County Historical Society IncWI $116,296$6,850 990
Colonial Theater IncME $90,527$29,327 990
Berkeley Architectural Heritage AssociationCA $88,893$27,431 990
Historic Lexington FoundationVA $119,424$20,361 990
Tioga County Historical SocietyPA $86,949$28,127 990
Ebenezer Maxwell Mansion IncPA $121,034$44,113 990
Codington County Historical SocietySD $123,793$53,633 990
Ohio To Erie Trail FundOH $83,119$36,157 990
Captain Avery Museum IncMD $124,562$42,613 990
Sewickley Valley Historical SocietyPA $81,939$40,079 990
Marquette Range Iron MiningMI $80,308$14,372 990
Haddam Historical Society IncCT $79,914$41,042 990
Southwest Seattle Historical SocietyWA $128,815$51,056 990
National Society Of The Sons Of The American RevolutionPA $78,057$3,390 990
Preservation Of Historic Winchester IncVA $76,418$22,262 990
Dwight D Eisenhower SocietyPA $132,722$38,841 990
Abraham Lincoln AssociationIL $133,129$27,954 990
Peterborough Historical SocietyNH $136,828$60,264 990
Historic Windsor IncVT $69,919$47,973 990
Hillforest Historical Foundation IncIN $137,979$28,697 990
Brown County Historical SocietyWI $143,537$60,905 990
Hunterdon County Historical SocietyNJ $150,272$50,799 990
Westport Historical Society IncCT $153,112$138,091 990

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 IN 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted24th

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 (Jill Coates-matthews) 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 25 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,621 is reasonable (approximately the 24th 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.