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PeerBasis
Compensation Comparability Determination

Garfield Heritage Society

Executive Director / CEO

EIN 362943960
IL · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jerome Johnson, Executive Director / CEO ($3,338) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,441 total compensation of comparable organizations → $160,579 $3,338
$21,13610th
$34,80725th
$50,983Median
$66,61775th
$80,72790th
$3,338This org · 4th
p10$21,136
p25$34,807
p50$50,983
p75$66,617
p90$80,727
$3,338

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 IL 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
Historic Preservation Trust Of PA$235,874 Director $1,380 $1,441 2023
Milton Historical Society WI$235,066 Executive Director $43,160 $47,203 2023
Harrisonburg-rockingham Historical VA$234,085 Executive Director $65,025 $63,863 2024
Crawford County Historical Society PA$239,650 Executive Director $35,907 $37,499 2023
Geneva Historical Society IL$233,566 Executive Dir. $74,888 $74,888 2024
Lelooska Foundation WA$241,645 President $12,253 $11,159 2024
Washington County Historical MD$231,361 Executive Di $30,601 $29,100 2024
Berea Historical Society OH$230,863 Key Employee $9,894 $10,659 2024
Colonial Pennsylvania Farmstead PA$244,925 Vice President $1,841 $1,922 2023
Schoharie County Historical Society NY$245,308 Curator $64,789 $59,550 2024
Kankakee County Historical Society IL$227,254 Executive Dir. $50,594 $50,594 2024
West Des Moines Historical Society IA$247,603 Executive Di $52,986 $59,013 2024
Lombard Historical Society IL$248,983 Costanzo $53,045 $54,612 2023
Montgomery County Historical NY$223,779 Executive Di $29,955 $27,533 2024
Lakewood Historical Society OH$249,834 Executive Di $67,600 $70,952 2025
Island County Historical Society WA$223,467 Executive Director $36,982 $34,673 2023
Friends Of Clermont Inc NY$250,561 Executive Di $3,432 $3,155 2024
Fort Mill Economic Partners SC$221,807 Executive Director $35,005 $38,243 2023
Buffalo Bill Dam Visitor Center WY$220,679 General Manager $28,488 $31,029 2024
Rangeley Lakes Region Historical Society ME$254,765 Executive Director $85,828 $87,419 2024
Furnace Town Foundation Inc MD$256,119 Executive Di $59,289 $56,382 2024
Mount Gulian Society NY$256,383 Executive Di $97,804 $92,551 2023
Rocky Mount Historical Association TN$256,386 Executive Director $69,271 $76,251 2023
Peerless Rockville Historic Preservation Ltd MD$216,963 Executive Director $93,116 $91,165 2023
Fort Mifflin On The Delaware PA$216,140 Executive Di $66,200 $69,134 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default4th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted77th

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 (Jerome Johnson) 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 90 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,338 is reasonable (approximately the 4th 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.