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PeerBasis
Compensation Comparability Determination

Sarpy County Historical Society

Executive Director / CEO

EIN 476046355
NE · NTEE A80
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ben Justman, Executive Director / CEO ($57,115) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Ben Justman — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,445 total compensation of comparable organizations → $130,584 $57,115
$12,03210th
$29,95025th
$51,032Median
$65,93575th
$76,85690th
$57,115This org · 61st
p10$12,032
p25$29,950
p50$51,032
p75$65,935
p90$76,856
$57,115

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
Aristides De Sousa Mendes Foundation-us NY$292,011 Board President And Ceo $51,004 $41,622 2024
The Cambridge Historical Society MA$290,178 Executive Director $116,615 $94,635 2024
Camelot Days Inc FL$296,448 Director $10,000 $8,484 2024
Historical Society Of Montgomery County PA$287,660 Executive Director $73,017 $67,700 2023
North Hawaii Heritage Foundation HI$298,274 Executive Director $47,654 $38,530 2024
Kathmandu Valley Preservation Trust Inc NY$298,584 Executive Director $4,500 $3,672 2024
Lewis & Clark Trail Heritage Foundation MT$299,037 Ceo $52,423 $51,032 2024
Friends Of Florida History Inc FL$285,007 Division Dir $21,686 $18,941 2023
Bardstown Historic Development KY$302,842 Director/curator $47,600 $46,183 2024
Rensselaer County Historical Society NY$303,386 Executive Director $67,385 $56,613 2023
Downtown Carlisle Association PA$304,562 Main Street Manager $74,762 $67,329 2024
Beck Cultural Exchange Center Inc TN$305,869 President $100,865 $95,747 2024
Doylestown Historical Society Np PA$307,622 Executive Director $36,410 $33,759 2023
Charleston County Parks Foundation SC$276,622 Executive Di $61,534 $57,973 2024
The Whitesbog Preservation Trust Inc NJ$276,286 Executive Dir. $58,000 $46,766 2024
Wegner Arboretum Society SD$309,451 Executive Dir. $60,005 $59,805 2024
High Plains Heritage Society Inc SD$275,804 Executive Director $68,805 $68,576 2024
Musical Arts Society Of New Orleans LA$275,504 Executive Dir. $40,000 $40,951 2023
Main Street Portsmouth OH$275,016 Executive Di $27,605 $27,184 2023
Buffalo Heritage Carousel Inc NY$310,356 Executive Director $1,771 $1,445 2024
Greater Ashmont Main Street Inc MA$310,482 Executive Director $58,991 $46,639 2025
Berwick Historical Society PA$273,374 Executive Director $54,530 $49,109 2024
Historic Downtown Liberty Inc MO$313,195 Executive Di $75,474 $72,191 2024
Louisiana Children's LA$272,001 Operations M $30,000 $29,832 2024
Connectcr Inc IA$313,491 Director Of Organizational $9,499 $9,392 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 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 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 default61st
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted59th

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 (Ben Justman) 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 123 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,115 is reasonable (approximately the 61st 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.