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PeerBasis
Compensation Comparability Determination

Canton Madison Historical Society

Executive Director / CEO

EIN 510137810
MS · NTEE A82Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Randy Hodges, Executive Director / CEO ($4,370) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$454 total compensation of comparable organizations → $99,921 $4,370
$2,16910th
$5,99025th
$14,582Median
$26,18675th
$47,01290th
$4,370This org · 18th
p10$2,169
p25$5,990
p50$14,582
p75$26,186
p90$47,012
$4,370

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 MS 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
Spokane Favs WA$43,979 Executive Dir. $36,000 $30,582 2023
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $13,398 2023
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $12,310 2024
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $20,127 2024
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $52,554 2023
Winter Park University Inc FL$45,000 Chairman $5,000 $4,640 2022
Potters House Community Develo FL$43,271 Pd $24,494 $22,728 2022
Kosciuszko Polish Language MA$45,128 President, D $7,000 $5,797 2024
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $4,595 2024
Cupertino Chinese School CA$45,480 Principal $9,000 $7,162 2024
Goethe House Wisconsin Inc WI$42,578 Executive Director $21,506 $20,700 2024
Greater Buckeye Lake Historical Society OH$42,419 Director $20,000 $20,100 2023
Josephine County Historical Society OR$46,070 Treasurer $26,041 $22,946 2023
Far Star Action Fund WA$46,140 Executive Director $13,922 $11,487 2024
Delaware Sports Museum And DE$46,267 Executive Director $23,000 $21,369 2023
Marika Foundation Incorporated MA$46,320 Board Member $630 $559 2022
Sciart Exchange TX$46,436 Executive Director $42,000 $38,720 2024
Combat Diver Foundation FL$41,576 President $2,100 $1,819 2024
Michael S Rosen Foundation NY$41,453 Secretary $30,887 $25,723 2024
Decatur Fine Arts Academy Inc GA$41,280 President, Ceo $9,390 $8,958 2023
Alliance Arts Council NE$47,151 Exec Director $7,800 $7,533 2025
Chinkapin Craftstead Inc TN$47,401 Director Of Programming $12,000 $11,968 2023
The H B Playwrights Foundation Inc NY$47,703 Executive/ Artistic Director $6,245 $5,201 2024
Broadway Sacramento Foundation CA$48,005 Director $31,823 $25,326 2024
Allentown Public Theatre PA$40,250 President $8,070 $7,417 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS cost of living and 2025 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 MS 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 default18th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted17th

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 (Randy Hodges) 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 139 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,370 is reasonable (approximately the 18th 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.