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PeerBasis
Compensation Comparability Determination

Bayfield Heritage Association Inc

Executive Director / CEO

EIN 391307338
WI · NTEE A540
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Marisa Lee, Executive Director / CEO ($6,067) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Marisa Lee — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,567 total compensation of comparable organizations → $61,000 $6,067
$9,16110th
$14,74525th
$25,252Median
$36,71475th
$45,92190th
$6,067This org · 10th
p10$9,161
p25$14,745
p50$25,252
p75$36,714
p90$45,921
$6,067

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 WI 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
Mechanicsburg Museum Association PA$99,879 Treasurer $5,200 $4,823 2024
Signal And Cyber Museum Society GA$99,556 Executive Director $10,000 $9,351 2024
Person County Museum Of History Inc NC$98,322 Executive Director $39,000 $37,478 2024
The American Classic Arcade Museum NH$105,991 Director $18,200 $16,091 2023
Pembina County Historical Society ND$97,239 Museum Curator $11,036 $11,263 2024
St Albans Historical Society Inc VT$97,194 Executive Director $34,154 $31,148 2025
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $22,289 2024
Mid America Transportation And IA$96,077 Employee $24,000 $24,440 2024
American Society Of Military History Inc CA$94,326 Director $40,000 $33,073 2023
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $21,508 2024
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $24,805 2023
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,567 2024
Mendota Museum & Historical Society IL$116,319 Director $19,500 $17,830 2024
Vasa Order Of America National IL$86,295 Archivist $50,404 $46,087 2024
Overfield Tavern Museum OH$85,394 Director $44,082 $43,423 2024
Greene County Historical Society PA$119,793 Executive Director $40,508 $38,680 2023
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $2,871 2023
East End African American Museum NY$124,562 Executive Di $20,000 $17,305 2023
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $11,692 2024
Dakota Sunset Museum SD$78,504 Curator, Treasurer & Director $10,871 $11,488 2023
The Star Spangled Banner MD$126,011 Executive Director $56,923 $49,495 2024
Pittsburg-camp County Museum Assoc Inc TX$77,645 Museum Admin. $16,410 $15,718 2023
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $31,592 2024
Destin Fishing Museum Foundati FL$126,655 Executive Dir $45,444 $39,705 2024
Kings Mountain Historical Museum Foundation Inc NC$77,367 Director & Curator $43,524 $43,061 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default10th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Marisa Lee) 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 13, 2026, comparing compensation against 42 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,067 is reasonable (approximately the 10th 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 13, 2026.