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PeerBasis
Compensation Comparability Determination

Delaware Sports Museum And

Executive Director / CEO

EIN 510226224
DE · NTEE A500
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Selheimer, Executive Director / CEO ($23,000) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$499 total compensation of comparable organizations → $99,130 $23,000
$2,87110th
$6,78725th
$16,038Median
$31,99475th
$50,89190th
$23,000This org · 64th
p10$2,871
p25$6,787
p50$16,038
p75$31,994
p90$50,891
$23,000

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 DE 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
Marika Foundation Incorporated MA$46,320 Board Member $630 $602 2022
Far Star Action Fund WA$46,140 Executive Director $13,922 $12,365 2024
Sciart Exchange TX$46,436 Executive Director $42,000 $41,676 2024
Josephine County Historical Society OR$46,070 Treasurer $26,041 $24,698 2023
Cupertino Chinese School CA$45,480 Principal $9,000 $7,709 2024
Alliance Arts Council NE$47,151 Exec Director $7,800 $8,108 2025
Philadelphia Stories Inc PA$45,283 Executive Di $5,000 $4,947 2024
Chinkapin Craftstead Inc TN$47,401 Director Of Programming $12,000 $12,882 2023
Kosciuszko Polish Language MA$45,128 President, D $7,000 $6,240 2024
Winter Park University Inc FL$45,000 Chairman $5,000 $4,994 2022
The H B Playwrights Foundation Inc NY$47,703 Executive/ Artistic Director $6,245 $5,598 2024
1893 Land Run Historical Center Inc OK$44,642 Opeations Manage $12,130 $13,250 2024
Broadway Sacramento Foundation CA$48,005 Director $31,823 $27,259 2024
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $14,420 2023
Kritya Foundation Inc NY$48,114 President $4,590 $4,114 2024
Encore Slso Inc MO$48,216 President $67,269 $70,677 2024
Canton Madison Historical Society MS$44,182 Board Member $4,370 $4,703 2025
Friends Of Lyndon B Johnson National Historical Park TX$48,419 Executive Director $22,851 $22,675 2024
Spokane Favs WA$43,979 Executive Dir. $36,000 $32,917 2023
Treasure Caretaker Training CO$48,712 Executive Director $24,000 $22,828 2024
Oregon Newspapers Foundation Inc OR$43,648 Executive Director $23,517 $21,664 2024
Rocky Mountain Motorcycle Museum & Hall Of Fame CO$48,949 President $16,500 $15,695 2024
Chinese Gospel Broadcasting Center Inc NY$43,522 Former Director $61,295 $56,567 2023
Grinnell School Of Music Inc IA$49,025 Executive Di $3,000 $3,355 2023
Hill-stead Museum Board Of Governors Inc CT$49,137 Executive Director & Trustee $13,993 $13,015 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default64th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted58th

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 (Scott Selheimer) 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 157 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,000 is reasonable (approximately the 64th 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.