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PeerBasis
Compensation Comparability Determination

Ephraim Historical Foundation Inc

Executive Director / CEO

EIN 396075684
WI · NTEE A82
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Cody Schreck, Executive Director / CEO ($61,208) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cody Schreck — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,292 total compensation of comparable organizations → $168,588 $61,208
$32,25810th
$46,95925th
$62,476Median
$82,74975th
$95,99190th
$61,208This org · 47th
p10$32,258
p25$46,959
p50$62,476
p75$82,749
p90$95,991
$61,208

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
Cumberland County Historical Society NJ$386,672 Treasurer $3,600 $3,168 2023
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $4,918 2024
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $70,307 2024
Preservation Mass MA$381,477 President $68,438 $60,626 2023
Columbus Landmarks Foundation OH$380,250 Ceo $73,500 $74,541 2024
Hanover Tavern Foundation VA$395,039 Executive Director $114,000 $105,396 2024
Delaware River Mill Society NJ$395,448 Executive Di $78,577 $69,161 2023
Gilpin County Historical Society CO$396,148 Executive Director $46,452 $42,650 2024
Wyoming Historical & Geological Society PA$377,257 Executive Director $50,385 $49,532 2023
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $43,511 2023
Washington County Historical Society OR$397,757 Co-director $80,923 $71,957 2024
Historical Society Of NY$398,815 Executive Dir. $59,039 $49,766 2025
Little Compton Historical Society Inc RI$401,753 Executive Director $87,405 $82,621 2023
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $95,975 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $149,753 2024
Costume Society Of America Inc GA$406,052 Executive Director $62,219 $59,903 2024
Oaklands Association Inc TN$367,420 Executive Director $72,985 $73,458 2024
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $83,613 2024
Solvang Heritage Associates Inc CA$408,728 Former Executive Director $98,345 $83,716 2023
Hamburg Natural History Society Inc NY$409,251 Executive Director $65,345 $56,539 2024
Skagit County Historical Society WA$410,330 Executive Director $62,353 $53,454 2024
Landmark West Inc NY$360,533 Exec Director $118,410 $102,453 2024
Hampton Community Library PA$359,860 Director $59,800 $57,101 2024
American Society For Eighteenth Century OR$357,871 Executive Director $89,592 $79,666 2024
Suffolk County Historical Society NY$416,792 Executive Director $95,567 $85,131 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted44th

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 (Cody Schreck) 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 100 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,208 is reasonable (approximately the 47th 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.