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PeerBasis
Compensation Comparability Determination

Furnace Town Foundation Inc

Executive Director / CEO

EIN 521223314
MD · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claudia Nagle, Executive Director / CEO ($59,289) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Claudia Nagle — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,516 total compensation of comparable organizations → $168,860 $59,289
$23,27210th
$38,98525th
$57,428Median
$75,43375th
$92,67790th
$59,289This org · 52nd
p10$23,272
p25$38,985
p50$57,428
p75$75,433
p90$92,677
$59,289

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 MD 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
Mount Gulian Society NY$256,383 Executive Di $97,804 $97,324 2023
Rocky Mount Historical Association TN$256,386 Executive Director $69,271 $80,183 2023
Rangeley Lakes Region Historical Society ME$254,765 Executive Director $85,828 $91,927 2024
120 East State NJ$259,821 Project Leader $97,240 $92,865 2024
Friends Of Clermont Inc NY$250,561 Executive Di $3,432 $3,317 2024
Lakewood Historical Society OH$249,834 Executive Di $67,600 $74,610 2025
Umatilla County Historical Society OR$263,172 Executive Direc $37,867 $37,614 2024
Lombard Historical Society IL$248,983 Costanzo $53,045 $57,428 2023
West Des Moines Historical Society IA$247,603 Executive Di $52,986 $62,056 2024
Schoharie County Historical Society NY$245,308 Curator $64,789 $62,621 2024
Colonial Pennsylvania Farmstead PA$244,925 Vice President $1,841 $2,021 2023
Nittany Antique Machinery Association PA$268,569 Secretary $2,400 $2,560 2024
Lelooska Foundation WA$241,645 President $12,253 $11,734 2024
Leelanau Historical Society MI$270,796 Executive Dir. $37,577 $42,712 2023
Crawford County Historical Society PA$239,650 Executive Director $35,907 $39,433 2023
American Society Of Church History MN$274,036 Executive Se $25,000 $27,203 2023
Rock River Heritage Inc WI$274,514 Exc Director $60,064 $67,096 2024
Corning Painted Post Historical Society NY$274,718 Director $43,810 $42,344 2024
Garfield Heritage Society IL$236,787 Executive Director $3,338 $3,510 2024
Historic Preservation Trust Of PA$235,874 Director $1,380 $1,516 2023
Milton Historical Society WI$235,066 Executive Director $43,160 $49,637 2023
Chenango County Historical Society NY$277,540 Executive Director $60,152 $58,139 2024
Harrisonburg-rockingham Historical VA$234,085 Executive Director $65,025 $67,156 2024
Crested Butte Mountain Heritage CO$278,634 Executive Di $52,845 $52,803 2025
Geneva Historical Society IL$233,566 Executive Dir. $74,888 $78,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default52nd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted51st

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 (Claudia Nagle) 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 93 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,289 is reasonable (approximately the 52nd 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.