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PeerBasis
Compensation Comparability Determination

Civil War Trails Inc

Executive Director / CEO

EIN 541885764
VA · NTEE A800
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Drew Gruber, Executive Director / CEO ($88,192) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,478 total compensation of comparable organizations → $216,316 $88,192
$18,21410th
$41,78925th
$72,997Median
$93,25775th
$133,83190th
$88,192This org · 73rd
p10$18,214
p25$41,789
p50$72,997
p75$93,257
p90$133,831
$88,192

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
The Antique And Classic Boat NY$507,153 Executive Director $106,792 $99,944 2024
Dunwoody Preservation Trust Inc GA$478,948 Executive Director $50,000 $53,606 2023
International Society Daughters Of Utah Pioneers UT$478,823 Treasurer $4,500 $4,770 2024
Saratoga Springs NY$477,476 Chief Executive Officer $11,723 $10,971 2024
Florida Keys History And Discovery FL$475,636 Executive Director $85,833 $85,977 2023
Summerville Dream Inc SC$513,446 Executive Director $70,000 $75,633 2024
Burlington Riverfront Entertainment IA$470,557 Executive Di $25,737 $29,186 2024
Artist-blacksmiths Association Of North America Inc PA$469,380 Executive Dir. $50,000 $51,641 2024
Johnston Farm Friends Council OH$517,624 Site Manager $78,462 $86,069 2024
Illinois Route 66 Heritage Project IL$468,696 Executive Di $76,320 $77,709 2024
The Jewish History Museum AZ$467,662 Executive Di $108,179 $110,933 2023
The L'enfant Trust DC$463,048 President And Secretary $135,200 $122,876 2024
Pentagon Memorial Fund Inc VA$525,857 Ed-until 06/2023/senior Advisor $168,833 $173,820 2023
Early Ford V-8 Foundation Inc IN$460,035 Secretary $78,040 $87,752 2023
Florida Agricultural Museum Inc FL$457,704 Executive Dir. $56,000 $56,094 2023
Blue And Gray Education Society NC$529,340 Executive Director $72,800 $80,207 2023
Philadelphia Holocaust Remembrance PA$456,529 Executive Director $172,849 $183,795 2023
Nototomne Cultural Preservation CA$453,691 President $26,000 $23,252 2024
Getty House Foundation CA$451,733 Executive Director $61,780 $55,251 2024
Explore Buffalo Inc NY$535,257 Executive Director $87,038 $81,457 2024
Out Of Eden Walk NM$535,455 Executive Director $74,778 $85,759 2023
Belvedere-tiburon Landmarks Society CA$535,586 Executive Director $91,415 $81,754 2024
Information Age Learning Center NJ$448,553 Ceo $34,452 $31,858 2024
Flower Hill Center TX$538,437 Executive Director $70,000 $72,521 2024
Friends Of The Chennault Aviation & LA$440,956 Director $43,680 $51,285 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted69th

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 (Drew Gruber) 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 120 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,192 is reasonable (approximately the 73rd 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.