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PeerBasis
Compensation Comparability Determination

Cloud County Historical Society

Executive Director / CEO

EIN 480860878
KS · NTEE A540
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Florence Girard, Executive Director / CEO ($24,480) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Florence Girard — reported title “CURATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$88 total compensation of comparable organizations → $160,599 $24,480
$16,50010th
$35,81925th
$46,142Median
$60,23475th
$71,13290th
$24,480This org · 17th
p10$16,500
p25$35,819
p50$46,142
p75$60,234
p90$71,132
$24,480

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 KS 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 Square Foundation AZ$290,839 Executive Director $65,730 $58,513 2023
Governor Frank G Clement Railroad TN$289,001 Executive Di $48,808 $47,489 2023
The Sandra Bornstein Holocaust Education RI$292,809 Executive Director $76,524 $67,921 2023
The Citizen Soldiers Education VA$293,178 Executive Director $36,000 $32,175 2023
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $2,454 2023
The American Bookbinders Museum CA$297,007 Executive Di $116,906 $93,442 2023
Nassau County Firefighters Museum And NY$297,237 Executive Director $80,000 $64,995 2024
Old Red Courthouse Inc TX$283,360 Executive Dir. $75,000 $67,452 2024
The Phelps Mansion Museum NY$298,199 Executive Director $53,480 $42,329 2025
Bisbee Council On The Arts And Humanities AZ$299,682 Museum Director $70,167 $62,463 2023
The Waterfront Museum NY$300,796 President $89,524 $72,733 2024
Old Mill Foundation CA$301,525 Executive Dir. $60,000 $46,582 2024
Franklin Opera House Inc NH$301,823 Executive Director $29,120 $23,551 2025
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $71,108 2024
The Wyck Association PA$278,294 Executive Dir. $77,297 $71,351 2023
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $37,623 2024
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $62,690 2023
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $35,515 2023
The Rice Museum SC$310,577 Executive Director $17,248 $15,761 2025
Fairfield County Heritage OH$311,054 Executive Di $54,990 $52,365 2024
Ninepipes Museum Of Early Montana MT$311,614 Exective Director $29,974 $29,908 2023
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $59,773 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $1,917 2023
California Heritage Museum CA$314,102 Executive Director $42,959 $34,337 2023
The Lawson Boating Heritage Center On Chautauqua Lake NY$314,302 Trustee $4,150 $3,372 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default17th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted16th

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 (Florence Girard) 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 110 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,480 is reasonable (approximately the 17th 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.