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PeerBasis
Compensation Comparability Determination

National Railroad Hall Of Fame Inc

Executive Director / CEO

EIN 364047006
IL · NTEE B99
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Julie King, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$128 total compensation of comparable organizations → $288,823 $40,000
$14,66410th
$34,38525th
$55,443Median
$79,73975th
$107,71590th
$40,000This org · 30th
p10$14,664
p25$34,385
p50$55,443
p75$79,739
p90$107,715
$40,000

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

OrganizationStateTotal revenueTotal compSource
Simplify Global Education IncVA $311,376$67,374 990
Northern Berkshire CommunityMA $311,635$80,635 990
Memphis-area Home Education Association IncTN $309,622$10,127 990
The Georgetown SchoolSC $309,543$40,319 990
Foundation For Mechanical InsulationVA $313,025$43,389 990
New Life With EducationKS $308,343$44,802 990
Craftsmen Recreation Club IncOH $308,238$61,759 990
Collierville Education FoundationTN $308,176$50,786 990
Central Ms Down Syndrome Society IncMS $307,826$58,317 990
Alaska Farmers Market AssociationAK $314,909$42,115 990
Association Of Independent SchoolsFL $307,514$49,776 990
Sandy Springs Education Force IncGA $315,023$47,067 990
Chamber Of Commerce - Greater BeloitWI $315,450$85,487 990
College For KidsMO $305,159$23,702 990
Two Bikes ChattanoogaTN $317,905$41,503 990
Community Enhancement Foundation Of PlainsKS $304,277$7,361 990
West Virginians For AffordableWV $303,490$113,768 990
Being Built TogetherCA $302,850$57,702 990
Cincinnati Interfaith Workers CenteOH $302,833$81,405 990
Explorium Denton Childrens MuseumTX $320,020$41,986 990
Institute For Peaceable Communities IncMA $320,233$11,565 990
Chattanooga OutreachTN $320,394$53,361 990
Dream Bikes IncWI $320,734$73,788 990
SynedCA $320,834$35,267 990
Tarrant Literacy CoalitionTX $320,903$68,681 990

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 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 default30th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted27th

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 (Julie King) 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 432 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 30th 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.