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PeerBasis
Compensation Comparability Determination

High Plains Heritage Society Inc

Executive Director / CEO

EIN 510142818
SD · NTEE A800
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Karla Scovell, Executive Director / CEO ($68,805) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,450 total compensation of comparable organizations → $131,021 $68,805
$14,24110th
$30,16725th
$50,066Median
$64,03575th
$76,48590th
$68,805This org · 81st
p10$14,241
p25$30,167
p50$50,066
p75$64,035
p90$76,485
$68,805

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 SD 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
Musical Arts Society Of New Orleans LA$275,504 Executive Dir. $40,000 $41,088 2023
The Whitesbog Preservation Trust Inc NJ$276,286 Executive Dir. $58,000 $46,922 2024
Main Street Portsmouth OH$275,016 Executive Di $27,605 $27,275 2023
Charleston County Parks Foundation SC$276,622 Executive Di $61,534 $58,167 2024
Berwick Historical Society PA$273,374 Executive Director $54,530 $49,273 2024
Louisiana Children's LA$272,001 Operations M $30,000 $29,932 2024
Middle Passage Ceremonies & Port FL$269,967 Executive Director $47,796 $40,684 2024
Friends Of Florida History Inc FL$285,007 Division Dir $21,686 $19,005 2023
Discovery Expedition Of St Charles Mo Inc MO$266,577 Executive Director $56,692 $56,015 2023
Trail Of Tears Association Inc OK$266,003 Executive Director $75,921 $75,749 2024
Virginia Piedmont Heritage Area VA$264,630 Executive Di $81,780 $73,661 2023
Wayne County Historical Museum Inc IN$263,992 Interim Executive Director $49,994 $47,771 2024
Coutts Memorial Museum Of Art Inc KS$263,982 Executive Director $66,250 $64,851 2024
Historical Society Of Montgomery County PA$287,660 Executive Director $73,017 $67,926 2023
The Cambridge Historical Society MA$290,178 Executive Director $116,615 $94,952 2024
Central Virginia Battlefields Trust VA$261,071 Executive Di $68,727 $61,904 2023
Alliance For Historic Hillsborough NC$260,988 Exec Director $45,454 $42,556 2024
Historic Railroad Square Association CA$259,718 Executive Dir. $34,130 $26,704 2024
Aristides De Sousa Mendes Foundation-us NY$292,011 Board President And Ceo $51,004 $41,761 2024
Sarpy County Historical Society NE$292,637 Executive Director $57,115 $57,306 2023
Adena Mansion And Gardens Society OH$256,847 Executive Director $56,686 $54,401 2024
Fptower Inc NC$256,355 Executive Director $36,000 $33,705 2024
Camelot Days Inc FL$296,448 Director $10,000 $8,512 2024
The Freedom Archives CA$254,114 Director $50,000 $39,121 2024
North Hawaii Heritage Foundation HI$298,274 Executive Director $47,654 $38,659 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default81st
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted79th

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 (Karla Scovell) 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 121 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,805 is reasonable (approximately the 81st 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.