Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Friends Of Chevra T'helim

Executive Director / CEO

EIN 542043763
VA · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Priest, Executive Director / CEO ($13,020) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,744 total compensation of comparable organizations → $51,321 $13,020
$7,08410th
$12,79325th
$19,855Median
$36,82975th
$48,19590th
$13,020This org · 28th
p10$7,084
p25$12,793
p50$19,855
p75$36,829
p90$48,195
$13,020

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.

OrganizationStateTotal revenueTotal compSource
Dakota Sunset MuseumSD $78,504$12,793 990
Pittsburg-camp County Museum Assoc IncTX $77,645$17,503 990
Pacific Northwest Railroad ArchiveWA $81,621$3,197 990
Kings Mountain Historical Museum Foundation IncNC $77,367$47,953 990
Overfield Tavern MuseumOH $85,394$48,356 990
Vasa Order Of America NationalIL $86,295$51,321 990
North Myrtle Beach Area HistoricalSC $69,735$49,474 990
Jack Oconnor Hunting Heritage &ID $90,074$1,744 990
Alex Haley Museum AssociationTN $90,663$23,950 990
American Society Of Military History IncCA $94,326$36,829 990
Mid America Transportation AndIA $96,077$27,216 990
St Albans Historical Society IncVT $97,194$34,686 990
Pembina County Historical SocietyND $97,239$12,543 990
Lea County Museum IncNM $61,724$44,558 990
Person County Museum Of History IncNC $98,322$41,735 990
Signal And Cyber Museum SocietyGA $99,556$10,414 990
Sweet Grass County Museum SocietyMT $59,469$15,924 990
Mechanicsburg Museum AssociationPA $99,879$5,371 990
The Narrow Gauge Preservation FoundationMO $58,293$9,653 990
Southwest Florida Military Museum & Library IncFL $57,296$13,139 990
Bayfield Heritage Association IncWI $102,049$13,131 990
The American Classic Arcade MuseumNH $105,991$17,919 990
Huntington African American Museum IncNY $107,966$24,821 990
Veterans Memorial MuseumCA $113,890$27,622 990
Mendota Museum & Historical SocietyIL $116,319$19,855 990

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 default28th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted28th

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 (Jennifer Priest) 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 25 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,020 is reasonable (approximately the 28th 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). 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.