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PeerBasis
Compensation Comparability Determination

West Virginia Mine Wars Museum

Executive Director / CEO

EIN 464504369
WV · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mackenzie New Walker, Executive Director / CEO ($66,619) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$91 total compensation of comparable organizations → $164,975 $66,619
$21,69410th
$38,38425th
$50,095Median
$67,43175th
$82,92090th
$66,619This org · 72nd
p10$21,694
p25$38,384
p50$50,095
p75$67,431
p90$82,920
$66,619

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 WV 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
Heritage Museum Of Orange County CA$365,000 Executive Dir. $52,500 $41,869 2024
Aliceville Museum Inc AL$366,684 Executive Director $81,834 $81,652 2024
Nichols House Museum Inc MA$367,783 Executive Di $102,202 $84,822 2024
Hamilton Wood Type & Printing Museum Inc WI$367,963 Administrative Executive D $44,200 $42,633 2024
Natural History Institute AZ$370,062 Executive Dir. $96,726 $88,453 2023
Motts Military Museum Inc OH$356,253 Executive Director $60,542 $59,223 2024
Rowan Museum Inc NC$355,798 Exec Dir (Pr $34,431 $32,858 2024
Tillamook County Pioneer Museum OR$373,195 Executive Dir. $52,576 $46,426 2023
The Castle Museum OH$374,119 Executive Di $65,157 $63,737 2024
Michigan Heroes Museum MI$353,034 Executive Di $72,260 $68,885 2024
Colorado Model Railroad Museum CO$353,007 Executive Director $42,606 $37,732 2024
George L Carter Railroad Musuem Inc TN$348,858 Assistant Director $41,750 $40,531 2024
Old Jail Museum And Heritage Center Inc PA$348,412 Secretary / Tour Guide / Manager $52,300 $48,170 2024
The Museum - Greenwood South SC$382,009 Executive Di $53,820 $55,577 2022
Sandusky Area Maritime Association OH$345,605 Executive Di $46,500 $45,487 2024
America On Wheels Inc PA$342,357 Executive Di $13,846 $12,753 2024
Gammelgarden Museum Of Scandia MN$386,836 Director $56,806 $51,841 2024
National Museum Of Americans In Wartime VA$341,265 Ceo $185,000 $164,975 2024
Livingston Depot Foundation Inc MT$387,692 Executive Di $60,000 $59,734 2024
Niles Essanay Silent Film Museum Inc CA$391,377 President/historian (Started 1/7/24) $18,000 $14,355 2024
American Museum Tort Law Inc CT$391,615 Executive Director $71,635 $62,033 2024
Penasco Valley Historical NM$336,487 Executive Di $45,096 $44,797 2024
Dekalb County History Center IL$392,710 Executive Di $62,577 $58,497 2023
Wilmington Railroad Museum Foundation Inc NC$335,734 Executive Director $63,500 $60,598 2024
King Manor Assoc Of Long Island Inc NY$393,329 Executive Director $68,720 $57,352 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default72nd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted69th

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 (Mackenzie New Walker) 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 107 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,619 is reasonable (approximately the 72nd 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.