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PeerBasis
Compensation Comparability Determination

New Castle Senior Center Inc

Executive Director / CEO

EIN 510412683
DE · NTEE A54
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Natalie Kaplan, Executive Director / CEO ($90,716) 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 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Natalie Kaplan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $187,255 $90,716
$21,90010th
$42,47325th
$54,109Median
$72,98675th
$83,10990th
$90,716This org · 91st
p10$21,900
p25$42,473
p50$54,109
p75$72,986
p90$83,109
$90,716

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
Matheson History Museum FL$325,091 Executive Director $46,872 $46,160 2024
Houston Aeronautical Heritage TX$324,772 Director $18,438 $19,335 2024
Museum Village Of Old Smith's Clove Inc NY$327,502 Executive Director $28,434 $27,730 2023
Delmarva Discovery Center & Museum Inc MD$323,477 Coo $55,000 $53,904 2024
Diplomacy Center Foundation DC$323,376 President $157,500 $144,887 2024
Christiansburg Institute Inc VA$328,051 Executive Director $75,151 $76,067 2024
Conrad Mansion Directors Inc MT$328,213 Museum Director $51,900 $60,380 2023
Loudoun Heritage Farm Museum VA$329,260 Executive Di $53,049 $53,696 2024
Heritage Museum Foundation At Grissom Air Reserve Base IN$318,389 Executive Director $68,500 $75,726 2024
Wilmington Railroad Museum Foundation Inc NC$335,734 Executive Director $63,500 $68,782 2024
The Gunflint Trail Historical MN$315,116 Executive Di $30,616 $31,713 2024
Penasco Valley Historical NM$336,487 Executive Di $45,096 $50,846 2024
Grand Traverse Lighthouse Museum MI$314,482 Executive Director $75,772 $81,988 2024
The Lawson Boating Heritage Center On Chautauqua Lake NY$314,302 Trustee $4,150 $3,931 2024
California Heritage Museum CA$314,102 Executive Director $42,959 $40,036 2023
Ninepipes Museum Of Early Montana MT$311,614 Exective Director $29,974 $34,872 2023
Fairfield County Heritage OH$311,054 Executive Di $54,990 $61,057 2024
The Rice Museum SC$310,577 Executive Director $17,248 $18,377 2025
National Museum Of Americans In Wartime VA$341,265 Ceo $185,000 $187,255 2024
America On Wheels Inc PA$342,357 Executive Di $13,846 $14,474 2024
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $73,095 2023
Sandusky Area Maritime Association OH$345,605 Executive Di $46,500 $51,630 2024
Old Jail Museum And Heritage Center Inc PA$348,412 Secretary / Tour Guide / Manager $52,300 $54,675 2024
George L Carter Railroad Musuem Inc TN$348,858 Assistant Director $41,750 $46,005 2024
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $82,910 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 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 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 default91st
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted89th

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 (Natalie Kaplan) 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 104 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,716 is reasonable (approximately the 91st 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.