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PeerBasis
Compensation Comparability Determination

The Society For The Restoration Of The Gary Bathing Beach Aquatorium

Executive Director / CEO

EIN 351831723
IN · NTEE A800
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Renita Reyna, Executive Director / CEO ($12,962) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Renita Reyna — reported title “Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$463 total compensation of comparable organizations → $199,516 $12,962
$1,06410th
$5,65725th
$13,723Median
$22,91975th
$41,20290th
$12,962This org · 50th
p10$1,064
p25$5,657
p50$13,723
p75$22,919
p90$41,202
$12,962

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Story Preservation Initiative NH$55,576 Executive Director $26,918 $23,569 2023
216 E Washington Blvd Foundation IN$56,979 Treasurer $1,000 $1,000 2023
The Legacy Project Inc VA$57,462 Executive Director $16,540 $15,144 2023
Vision Historic Preservation Founda TX$59,350 Treasurerdirector $9,167 $8,446 2024
Friends Of Lyndon B Johnson National Historical Park TX$48,419 Executive Director $22,851 $21,053 2024
Reflections Of Manatee Inc FL$61,848 Executive Director $5,000 $4,454 2023
Hawaii Japanese Center HI$61,982 President $24,700 $20,368 2024
The John P Parker Historical Society Inc OH$63,235 Docent $10,179 $10,223 2023
Center For Civil War Photograp PA$63,774 Exec Director $5,400 $4,960 2024
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $12,302 2024
Hartford Preservation Alliance Inc CT$66,165 Executive Dir. $21,000 $18,671 2023
Waupaca Historical Society WI$66,228 Director $24,473 $23,541 2024
Heath Community Arts Council OH$67,989 Executive Di $40,000 $40,174 2023
Friends Of Col Ben Stephenson House IL$68,398 Museum Director $44,318 $41,316 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $7,746 2024
Beavercreek Historical Society OH$38,924 Director $1,680 $1,639 2024
Thiokol Memorial Project GA$38,496 Adviser $500 $463 2024
Central European History Society GA$72,068 Editor Of Ce $1,000 $953 2023
Appelo Archives Center WA$73,356 Administration $23,914 $20,303 2023
Fort Preservation Society CA$75,251 Executive Director $14,880 $12,184 2023
Historic Poole Forge Inc PA$77,468 Director $45,200 $41,516 2024
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $199,516 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 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 default50th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted50th

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 (Renita Reyna) 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 22 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,962 is reasonable (approximately the 50th 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.