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PeerBasis
Compensation Comparability Determination

Southern Memorial Association

Executive Director / CEO

EIN 541737181
VA · NTEE A82Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Denise Mcdonald, Executive Director / CEO ($65,430) 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 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Denise Mcdonald — reported title “EXECUTIVE DI”, 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

$3,329 total compensation of comparable organizations → $177,119 $65,430
$38,74210th
$53,56425th
$70,883Median
$89,80775th
$104,62090th
$65,430This org · 42nd
p10$38,742
p25$53,564
p50$70,883
p75$89,807
p90$104,620
$65,430

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 VA 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
Huntington Historical Society NY$461,277 Executive Director $75,500 $68,631 2024
Trustees Of Bloomfield Academy ME$462,993 Treasurer $5,004 $4,911 2025
California Preservation Foundation CA$464,454 Executive Director $103,600 $89,993 2024
Presser Arts Center MO$455,037 Exec Dir $73,500 $78,312 2024
Hallockville Inc NY$454,068 Executive Di $86,539 $78,666 2024
Historic Augusta Inc GA$446,258 Executive Di $88,726 $89,745 2024
Gracie Mansion Conservancy NY$445,340 Executive Director $200,000 $177,119 2025
Noah Webster House Inc CT$477,253 Executive Director $40,884 $38,562 2024
Norwalk Seaport Association Inc CT$478,246 Business Manger $85,800 $83,318 2023
Museum Of The American Railroad TX$438,959 Ceo $88,480 $91,666 2023
Maine Preservation ME$482,319 Executive Di $107,039 $105,043 2025
Campton Historic Agricultural Lands Inc IL$484,579 Executive Director $67,713 $66,967 2024
Hammond-harwood House Association Inc MD$485,274 Executive Director $70,000 $65,835 2024
Historic Manassas Inc VA$487,916 Executive Director $94,490 $94,490 2023
Greenbrier Historical Society Inc WV$492,312 Executive Director $38,643 $42,090 2024
Bartholomew County Historical Society IN$422,075 Executive Director $68,664 $72,843 2024
Historic Madison Inc IN$419,926 President/ E $5,524 $5,861 2024
Goodhue County Historical MN$419,837 Executive Director $63,357 $62,977 2024
Oldham County Historical Society Inc KY$419,260 Executive Director $62,600 $67,657 2024
Ninth Judicial Circuit Historical CA$416,854 Executive Dir. $119,304 $103,634 2024
Laporte County Historical Steam IN$416,851 General Mana $87,208 $92,515 2024
Suffolk County Historical Society NY$416,792 Executive Director $95,567 $89,439 2023
Santa Ynez Valley Historical Society CA$508,146 Director $76,865 $68,742 2023
Washington County Historical Society Inc WI$508,700 Executive Director $87,144 $91,554 2024
Skagit County Historical Society WA$410,330 Executive Director $62,353 $56,158 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default42nd
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted38th

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 (Denise Mcdonald) 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 (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,430 is reasonable (approximately the 42nd 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.