Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Minnesota Fishing Museum &

Executive Director / CEO

EIN 411739244
MN · NTEE A540
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Perlowski, Executive Director / CEO ($44,914) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$96 total compensation of comparable organizations → $116,402 $44,914
$13,38510th
$29,56525th
$48,286Median
$63,23075th
$74,53590th
$44,914This org · 45th
p10$13,385
p25$29,565
p50$48,286
p75$63,230
p90$74,535
$44,914

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 MN 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
Marietta Museum Of History Inc GA$210,201 Director $50,000 $49,420 2024
Alamance County Historical Museum Inc NC$209,161 Executive Director $52,714 $53,542 2024
International Women's Air & Space OH$207,319 Executive Di $45,424 $47,293 2024
Taos Historic Museums Inc NM$206,410 Treasurer $14,000 $14,801 2024
Golden Ball Tavern Trust MA$205,085 Exec. Direct $131,715 $116,348 2024
Historic Fallsington Inc PA$202,623 Executive Di $55,560 $54,464 2024
Mt Hood Cultural Center And Museum OR$202,350 Director $1,638 $1,539 2023
Packard Museum Association OH$218,808 Executive Dir $61,205 $63,723 2024
New Americans Museum Inc CA$219,841 Executive Dir. $133,200 $116,402 2023
Seneca Museum Of Waterways And Industry NY$200,967 Executive Director $58,458 $51,926 2024
Fort Dodge Historical Foundation IA$200,110 Executive Di $48,961 $54,254 2023
Historic Georgetown Inc CO$221,096 Executive Di $67,083 $63,230 2024
The Haverstraw African American NY$225,077 Maintenance $1,500 $1,332 2024
Berlin Airlift Historical Foundation NJ$195,484 Board Chairman And President $39,260 $34,457 2024
Austin History Center Association Inc TX$195,201 Exec Director $64,099 $63,029 2024
Society For The Preservation Of The MI$192,803 General Manager $36,082 $36,610 2024
Butler County Historical Society OH$228,610 Executive Dir. $40,837 $42,517 2024
The Black Cowboy Museum TX$192,088 Chief Executive Officer $36,000 $35,399 2024
Spnea Connecticut Inc MA$191,365 President $85,871 $75,853 2024
Newcomb Historical Museum NY$230,909 Museum Director $52,800 $48,286 2023
Old Independence Regional Museum AR$189,731 Museum Director $36,040 $39,822 2024
St Charles History Museum IL$187,467 Executive Dir. $58,000 $56,051 2024
Dayton International Peace Museum OH$186,358 Executive Di $66,650 $71,442 2023
Museum Assn Of The American Frontier NE$185,679 Executive Director $39,000 $41,233 2024
Millville Army Air Field Museum Inc NJ$185,125 Executive Director $51,124 $46,195 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default45th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted43rd

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 (Brenda Perlowski) 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 89 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,914 is reasonable (approximately the 45th 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.