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PeerBasis
Compensation Comparability Determination

Historic Lexington Foundation

Executive Director / CEO

EIN 546069177
VA · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Margaret Samdahl, Executive Director / CEO ($22,238) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,482 total compensation of comparable organizations → $150,822 $22,238
$19,87510th
$30,10325th
$41,733Median
$56,39575th
$69,13890th
$22,238This org · 16th
p10$19,875
p25$30,103
p50$41,733
p75$56,395
p90$69,138
$22,238

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
Ebenezer Maxwell Mansion Inc PA$121,034 Exec Dir -1/1/23 To 9/12/23 $45,311 $48,180 2023
Burnett County Historical Society Inc WI$116,296 Executive Director $6,719 $7,482 2023
Codington County Historical Society SD$123,793 Museum Director $49,778 $58,577 2023
Captain Avery Museum Inc MD$124,562 Executive Director $46,688 $46,542 2023
Southwest Seattle Historical Society WA$128,815 Executive Dir. $60,138 $55,763 2024
Dwight D Eisenhower Society PA$132,722 Executive Dir. $41,074 $42,422 2024
Abraham Lincoln Association IL$133,129 Executive Manager $29,125 $30,531 2023
Swiss Heritage Society Inc IN$105,467 President $18,692 $20,415 2024
Montgomery Co Historical Society IN$103,557 Exec Directo $24,621 $26,891 2024
Peterborough Historical Society NH$136,828 Executive Direc $68,827 $65,820 2024
Lewis & Clark National Park Association OR$101,962 Executive Director $56,787 $54,617 2024
Hillforest Historical Foundation Inc IN$137,979 Executive Director - Left Mid-year $28,697 $31,343 2024
Brown County Historical Society WI$143,537 Executive Director $61,500 $66,520 2024
Colonial Theater Inc ME$90,527 Executive Director $30,000 $32,031 2023
Berkeley Architectural Heritage Association CA$88,893 Executive Director $33,500 $29,960 2024
Hunterdon County Historical Society NJ$150,272 Executive Adminstrator $60,000 $55,482 2024
Tioga County Historical Society PA$86,949 Managing Director $28,891 $30,720 2023
Westport Historical Society Inc CT$153,112 Executive Di $155,315 $150,822 2024
Warren County Historical Society PA$155,664 Executive Director $39,287 $41,774 2023
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $39,490 2024
Sewickley Valley Historical Society PA$81,939 Executive Director $41,167 $43,774 2023
Kenilworth Historical Society IL$157,577 Director $53,998 $56,605 2023
Marquette Range Iron Mining MI$80,308 Director/man $14,263 $15,697 2023
Delaware County Historical Society PA$159,182 Acting Executive Director $56,000 $57,838 2024
The Clifton Forge Company VA$161,429 Executive Director $26,570 $27,355 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted16th

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 (Margaret Samdahl) 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 38 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,238 is reasonable (approximately the 16th 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.