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PeerBasis
Compensation Comparability Determination

Tinker Swiss Cottage Inc

Executive Director / CEO

EIN 366110280
IL · NTEE A540
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Hochmann, Executive Director / CEO ($55,965) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$100 total compensation of comparable organizations → $181,693 $55,965
$18,66710th
$38,93325th
$52,202Median
$69,72775th
$80,47690th
$55,965This org · 55th
p10$18,667
p25$38,933
p50$52,202
p75$69,727
p90$80,476
$55,965

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
Hopewell Museum NJ$260,916 Executive Dir. $48,630 $43,026 2025
B-17 Alliance Foundation OR$264,996 Executive Dir. $55,460 $51,037 2025
Alexander & Baldwin Sugar Museum HI$259,877 Museum Direc $83,001 $77,820 2023
Richmond Museum Association Inc CA$257,685 Executive Di $58,240 $51,154 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $2,168 2023
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $67,624 2024
The Robbins Hunter Museum OH$255,160 Executive Di $20,200 $21,762 2024
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $40,180 2023
Museum Of The San Ramon Valley CA$253,557 Executive Dir $51,618 $46,677 2023
Imperial Calcasieu Museum Inc LA$253,539 Executive Dir. $50,000 $57,657 2023
Taylor County History Center TX$252,908 Executive Director $71,308 $72,555 2024
Northeast Georgia History Center At GA$251,563 23-24 Ed $24,410 $25,703 2023
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $42,564 2024
Spring Hill Historic Home Inc OH$248,590 Interim Director $90 $100 2023
The Wyck Association PA$278,294 Executive Dir. $77,297 $80,723 2023
Constable Hall Association Inc NY$243,851 Executive Di $22,880 $21,030 2024
The Texas Red Men Foundation Inc TX$243,278 Executive Director $62,433 $63,525 2024
Lynden Heritage Foundation WA$242,920 Director $55,951 $50,954 2024
The Hampton History Museum Association VA$242,171 Secrectary $7,899 $7,987 2023
Old Red Courthouse Inc TX$283,360 Executive Dir. $75,000 $76,312 2024
R E Olds Transportation Museum MI$241,806 Executive Director $60,000 $64,854 2023
Eastend Studio & Gallery MI$240,654 Executive Director $25,000 $26,247 2024
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $2,776 2023
Harriet Tubman Home NY$237,460 President & Ceo $50,000 $45,957 2024
Governor Frank G Clement Railroad TN$289,001 Executive Di $48,808 $53,727 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 default55th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Samantha Hochmann) 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 110 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,965 is reasonable (approximately the 55th 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.