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PeerBasis
Compensation Comparability Determination

Casey Tibbs Foundation

Executive Director / CEO

EIN 460407894
SD · NTEE A500
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Kalyn Eulberg, Executive Director / CEO ($85,458) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kalyn Eulberg — reported title “DIRECTOR OF CENTER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$599 total compensation of comparable organizations → $133,590 $85,458
$15,27110th
$24,64625th
$44,540Median
$68,10675th
$80,94090th
$85,458This org · 93rd
p10$15,271
p25$24,646
p50$44,540
p75$68,106
p90$80,940
$85,458

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 SD 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
Georgia Music Foundation Inc GA$291,935 Foundation M $25,000 $23,449 2023
Arkansas Sports Hall Of Fame Inc AR$292,446 Executive Dir. $88,000 $92,275 2023
Edison Memorial Tower Corporation NJ$293,330 Museum Direc $15,115 $12,228 2024
Superior Public Museums WI$293,842 Executive Director $26,640 $25,209 2024
Red Wing Collectors Society Foundation MN$294,173 Museum Director $39,851 $36,733 2023
Montana Beyond The Classroom MT$289,365 Executive Director $53,699 $52,449 2024
Ecovivarium CA$294,999 Employee Representative $18,515 $14,486 2024
House Of Miles East St Louis IL$289,128 President & Ceo $7,500 $6,681 2024
Rehoboth Beach Historical Society DE$288,552 Executive Director $62,030 $55,034 2024
Hawaii Science And Technology HI$288,167 Executive Director $23,350 $20,301 2022
Dennison Railroad Depot Museum Inc OH$297,390 Executive Director/secretary $58,321 $55,970 2024
Slave Dwelling Project Inc SC$285,486 President $58,051 $54,874 2024
Classic Car Club Of America Museum Inc MI$277,157 Executive Director $57,917 $54,167 2024
Heart & Soul UT$276,697 Executive Di $59,886 $55,536 2024
Saint Charles County Veterans Museum MO$274,662 Executive Director $75,000 $71,977 2024
Global Village Museum Of Arts & Cul CO$309,564 Executive Director $22,890 $19,888 2024
Ohio Air & Space Hall Of Fame OH$309,720 Exec Director $36,000 $35,569 2023
The Tyler Rose Museum Inc TX$272,110 Executive Dir. $93,890 $85,100 2024
Western Illinois Museum IL$270,430 Executive Director $39,561 $35,241 2024
Colorado Ski Museum Inc CO$313,822 Executive Dir. $126,460 $113,118 2023
Racing History Preservation Group NH$314,527 Executive Di $90,881 $78,282 2023
Friends Of Sequoyah TN$315,037 Director $80,421 $78,858 2023
Coliseum Museum Of Art Antiques And IL$268,238 Executive Di $50,000 $44,540 2024
Kansas Sports Hall Of Fame KS$317,157 Executive Di $17,500 $17,131 2024
Astrodome Conservancy TX$266,400 Executive Director $100,323 $93,616 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default93rd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted91st

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 (Kalyn Eulberg) 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 85 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,458 is reasonable (approximately the 93rd 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.