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PeerBasis
Compensation Comparability Determination

Hastings Museum Foundation Inc

Executive Director / CEO

EIN 363412275
NE · NTEE A11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dale Musgrave, Executive Director / CEO ($62,000) 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 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dale Musgrave — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

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

$1,747 total compensation of comparable organizations → $78,913 $62,000
$3,94410th
$9,51825th
$20,162Median
$29,97275th
$56,10790th
$62,000This org · 92nd
p10$3,944
p25$9,518
p50$20,162
p75$29,972
p90$56,107
$62,000

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 NE 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
Barnes-deinzer Seneca County OH$153,034 Executive Di $20,474 $20,162 2023
Up2me Community Foundation Inc CA$152,827 Ceo $16,710 $13,031 2024
Topeka Civic Theatre KS$170,265 Secretary/tr $14,777 $14,417 2024
Camp Aldersgate Foundation AR$136,118 Director $11,653 $11,829 2024
Capitol City Lodge No 1147 Improved Benevevolent CA$135,068 President $4,584 $3,574 2024
Friends Of The M MN$133,626 Director $12,670 $11,640 2023
Harriton Association PA$175,634 Executive Di $60,868 $56,436 2023
Friends Of The St Augustine Amphitheatre Inc FL$130,774 Director $2,000 $1,747 2023
San Antonio Art League TX$129,113 Committee Chair $6,000 $5,281 2025
Ihsaa Achieve Foundation IA$127,905 Executive Director $56,244 $55,614 2024
Focus On Lyme Foundation AZ$179,863 President & Executive Dire $38,954 $33,832 2024
Cca North Corporation NH$126,000 Vice-president $11,414 $9,518 2024
White Pool House Friends TX$188,105 Exec. At Large $22,586 $20,403 2024
Barnsdall Arts CA$113,634 Executive Dir. $21,800 $16,562 2025
Trent House Association Inc NJ$111,226 Interim Executive Director $6,000 $4,981 2023
Asian And Pacific Islander Americans WA$195,999 Executive Dir. $97,600 $78,913 2024
Waynesboro Community Theatre Project Inc PA$109,329 Director $29,879 $26,909 2024
Nashville Ballet Foundation TN$108,590 Artistic Director/ceo $4,054 $3,849 2024
Oklahoma City Art Museum Affiliated OK$198,654 Secretary $25,864 $26,479 2023
Smh Support Corporation NY$104,003 Chairperson $77,265 $64,914 2023
Destination Crenshaw Support Foundation CA$213,080 Chairperson/president $5,089 $4,086 2023
Clues Real Estate Holding Company MN$216,412 President $26,666 $23,795 2024
The Raymer Society For The Arts KS$218,025 Executive Dir. $30,720 $29,972 2024
Friends Of The Minnesota Sinfonia MN$218,435 Artistic/executive Directo $50,704 $45,245 2024
James A Unruh Family Foundation AZ$229,900 Secretary & Treasurer (Thru 12/23) $29,610 $25,716 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted52nd

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 (Dale Musgrave) 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 (A11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,000 is reasonable (approximately the 92nd 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.