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PeerBasis
Compensation Comparability Determination

The Allen County Courthouse Preservation Trust Inc

Executive Director / CEO

EIN 351932033
IN · NTEE A800
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robyn Zimmerman, Executive Director / CEO ($90,789) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Robyn Zimmerman — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,617 total compensation of comparable organizations → $239,704 $90,789
$13,14310th
$21,57625th
$40,917Median
$60,74775th
$76,58090th
$90,789This org · 96th
p10$13,143
p25$21,576
p50$40,917
p75$60,747
p90$76,580
$90,789

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
Saint Petersburg Preservation Inc FL$159,952 Executive Director $84,621 $75,382 2024
Wilsons Creek National Battlefield Foundation MO$162,963 Executive Director $46,230 $46,431 2024
East Tennessee Historical Society Foundation TN$157,780 President/ceo $13,361 $13,318 2024
Hidalgo Foundation TX$157,430 Pres./exec. Dir $44,083 $41,815 2024
Spring Grove Area Historical PA$165,010 Executive Di $57,335 $54,218 2024
Sunrise Historic And Prehistoric WY$165,662 Principal In $6,000 $6,093 2024
Norwalk Historical Society Inc CT$156,068 Executive Dir. $48,000 $42,677 2024
Quakertown Alive PA$155,888 Executive Director $67,022 $63,379 2024
Heritage Alliance Of Ne Tn & Sw Va TN$155,315 Director $45,478 $46,669 2023
Westerly Armory Restoration Inc RI$155,312 Treasurer $26,250 $23,868 2024
Historical Society Of Southern CA$167,089 Executive Director $23,400 $19,161 2024
Colorado Freedom Memorial Fndtn CO$167,576 President $45,000 $40,917 2024
Ponca City Mainstreet Inc OK$152,974 Executive Di $54,014 $56,400 2024
The Grand Foundation Inc NE$152,532 Vice President $13,000 $13,259 2024
Great Bridge Battlefield VA$169,994 Executive Director $63,907 $60,241 2023
Lovell Historical Society ME$151,332 President $19,815 $19,371 2023
Shelby County Historical Society IN$171,028 Executive Dir. $43,269 $43,269 2024
Stockyards Plaza Inc SD$149,752 Executive Director $76,301 $79,852 2024
Northwest Arkansas African American Heritage Association Inc AR$172,408 President $23,000 $24,516 2024
National Society Of The Daughters Of The OK$147,152 President $7,500 $8,063 2023
Elizabethtown Preservation Associat PA$175,372 Director $30,800 $29,126 2024
Montana Cowboy Hall Of Fame And Western MT$176,282 Executive Director $30,000 $31,571 2023
North London Mill Preservation Inc CO$176,818 Executive Director $17,493 $15,906 2024
City Tavern Preservation Foundation DC$178,682 Executive Director $23,333 $19,989 2023
The Locals Inc MN$179,163 President $5,000 $4,824 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 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 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 default96th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted92nd

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 (Robyn Zimmerman) 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 75 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,789 is reasonable (approximately the 96th 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.