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PeerBasis
Compensation Comparability Determination

Friends Of The Kenfield Gallery

Executive Director / CEO

EIN 470835061
NE · NTEE A500
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Vail, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$615 total compensation of comparable organizations → $137,078 $36,000
$10,32110th
$19,36525th
$32,916Median
$50,10575th
$66,78590th
$36,000This org · 54th
p10$10,321
p25$19,365
p50$32,916
p75$50,105
p90$66,785
$36,000

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 NE 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
Venango Museum Of Art Science And Industry PA$178,746 Executive Director $34,014 $31,537 2024
North Franklin Heritage Museum WA$178,823 President $19,980 $17,123 2023
Friends Of The Museums Of Florida FL$173,934 Museum Direc $2,110 $1,897 2023
Eubie Blake National Jazz Institute & Cultural Center MD$182,763 Executive Director $3,350 $2,998 2023
The Walt Disney Hometown Museum MO$182,848 Director $12,000 $11,817 2024
Alamosa Chamber Of Commerce CO$171,865 Executive Dir. $54,590 $50,105 2023
Columbus Ohio Firefighters Museum Inc OH$171,440 Executive Director $33,000 $32,497 2024
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $66,322 2024
Space Shuttle Exhibition Gallery WA$170,000 Ceo, Museum Of Flight Fdn $34,413 $28,646 2024
Tri-motor Heritage Foundation OH$169,054 Curator $30,000 $30,415 2023
Denver Museum Of Miniatures Dolls & Toys CO$187,017 Museum Director $58,320 $53,529 2023
Modern And Contemporary Art Support Corp NY$187,869 Secretary $43,041 $37,229 2023
The Legacy Project IL$166,064 Executive Director $51,095 $48,083 2023
Steamboat Era Museum Inc VA$188,985 Executive Di $36,224 $32,519 2024
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $12,091 2024
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $60,830 2023
Buffalo Bill Museum Of Le Claire IA$164,459 Exec Director $21,500 $21,887 2024
The Museum Of Carousel Art & History OH$163,984 Executive Director $52,100 $52,821 2023
Jenney House Museum Inc MA$162,953 President $78,000 $67,093 2023
Museum Association Of East OH$192,109 President $2,615 $2,575 2024
The New Bedford Museum Of Glass Inc MA$161,979 President $27,622 $24,734 2022
Pa Museums PA$159,147 Executive Director, Ex Officio $49,500 $47,251 2023
Sappington House Foundation MO$195,939 Resident Manager And Promoter $2,600 $2,560 2024
National Museum Of Gospel Music IL$196,675 President And Executive Director $68,750 $62,841 2024
Hale Puna HI$196,791 Treasurer $21,224 $17,667 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default54th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted48th

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 (Michael Vail) 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 65 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 54th 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.