Executive Director / CEO
This analysis benchmarks the total compensation of Tobi Smith, Executive Director / CEO ($42,959) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: Tobi Smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.
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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| The Lawson Boating Heritage Center On Chautauqua Lake | NY | $314,302 | Trustee | $4,150 | $4,218 | 2024 |
| Grand Traverse Lighthouse Museum | MI | $314,482 | Executive Director | $75,772 | $87,974 | 2024 |
| The Gunflint Trail Historical | MN | $315,116 | Executive Di | $30,616 | $34,029 | 2024 |
| Ninepipes Museum Of Early Montana | MT | $311,614 | Exective Director | $29,974 | $37,418 | 2023 |
| Fairfield County Heritage | OH | $311,054 | Executive Di | $54,990 | $65,514 | 2024 |
| The Rice Museum | SC | $310,577 | Executive Director | $17,248 | $19,718 | 2025 |
| Heritage Museum Foundation At Grissom Air Reserve Base | IN | $318,389 | Executive Director | $68,500 | $81,256 | 2024 |
| Roebling Main Gate Museum | NJ | $306,378 | Executive Director | $75,855 | $78,432 | 2023 |
| Diplomacy Center Foundation | DC | $323,376 | President | $157,500 | $155,466 | 2024 |
| Delmarva Discovery Center & Museum Inc | MD | $323,477 | Coo | $55,000 | $57,840 | 2024 |
| Houston Aeronautical Heritage | TX | $324,772 | Director | $18,438 | $20,746 | 2024 |
| Matheson History Museum | FL | $325,091 | Executive Director | $46,872 | $49,530 | 2024 |
| New Castle Senior Center Inc | DE | $325,580 | Executive Director | $90,716 | $97,339 | 2025 |
| Smithfield Preston Foundation | VA | $302,252 | Executive Dir. | $81,912 | $88,964 | 2024 |
| Franklin Opera House Inc | NH | $301,823 | Executive Director | $29,120 | $29,465 | 2025 |
| Old Mill Foundation | CA | $301,525 | Executive Dir. | $60,000 | $58,279 | 2024 |
| The Waterfront Museum | NY | $300,796 | President | $89,524 | $90,997 | 2024 |
| Museum Village Of Old Smith's Clove Inc | NY | $327,502 | Executive Director | $28,434 | $29,755 | 2023 |
| Christiansburg Institute Inc | VA | $328,051 | Executive Director | $75,151 | $81,621 | 2024 |
| Conrad Mansion Directors Inc | MT | $328,213 | Museum Director | $51,900 | $64,789 | 2023 |
| Bisbee Council On The Arts And Humanities | AZ | $299,682 | Museum Director | $70,167 | $78,148 | 2023 |
| Loudoun Heritage Farm Museum | VA | $329,260 | Executive Di | $53,049 | $57,616 | 2024 |
| The Phelps Mansion Museum | NY | $298,199 | Executive Director | $53,480 | $52,959 | 2025 |
| Nassau County Firefighters Museum And | NY | $297,237 | Executive Director | $80,000 | $81,316 | 2024 |
| The American Bookbinders Museum | CA | $297,007 | Executive Di | $116,906 | $116,906 | 2023 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.
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 CA 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 23rd |
| Total compensation (D + F), as reported (no adjustments) | 29th |
| Reportable pay only (column D), adjusted | 23rd |
| All sources (D + E + F), adjusted | 21st |
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.
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
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.