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PeerBasis
Compensation Comparability Determination

South Carolina Cotton Museum Inc

Executive Director / CEO

EIN 570987083
SC · NTEE A540
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Edward Grant, Executive Director / CEO ($33,692) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,262 total compensation of comparable organizations → $110,251 $33,692
$13,60610th
$24,20225th
$38,219Median
$50,88175th
$61,69790th
$33,692This org · 43rd
p10$13,606
p25$24,202
p50$38,219
p75$50,881
p90$61,697
$33,692

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 SC 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
Warbirds Of Glory Museum MI$154,634 President $50,058 $49,527 2023
Haverhill Historical Society MA$152,088 Director And Curator $34,356 $28,003 2025
Milan Historical Museum Inc OH$158,097 Executive Drector $71,428 $70,437 2024
Mississippi Industrial Heritage Museum Inc MS$151,523 Sec Treas And Executive Director $57,200 $61,066 2023
Center For Documentary Expression UT$151,368 Executive Di $54,000 $52,977 2023
Museum Of Ceramics Foundation OH$159,251 Key Employee $21,325 $21,029 2024
The Charnley-persky House Museum IL$149,312 Executive Director - Term $6,193 $5,836 2023
The Museum Of North Texas History TX$148,127 Executive Director $27,692 $25,791 2024
Sag Harbor Whaling & Historical NY$164,616 Board Member $4,000 $3,365 2024
Shoreline Historical Museum WA$167,149 Executive Di $55,538 $46,295 2024
Sanford-springvale Historical Society ME$142,583 Executive Director $29,175 $26,499 2025
Heritage Museum Of Montgomery County TX$142,402 Executive Director $20,946 $19,508 2024
Harrington House Foundation TX$167,951 Manager $50,000 $47,942 2023
Scottsboro-jackson Heritage Center AL$141,493 Director $20,196 $20,314 2024
The William E Swigart Jr Automobile Museum PA$140,026 Treasurer $9,855 $9,150 2024
The Glenn L Martin MD$136,329 Executive Dir. $69,396 $60,405 2024
Historic Palmyra Inc NY$135,713 Executive Director $37,035 $31,158 2024
River Valley Pioneer Museum TX$131,346 Executive Dir. $37,000 $34,459 2024
North Texas Society Of History & Culture TX$131,331 Executive Director $15,500 $14,435 2024
Everett Museum Of History WA$179,646 Executive Director $37,090 $30,917 2024
Northwest Carriage Museum WA$179,961 Sec / Director $43,036 $35,873 2024
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $67,375 2022
Museum Of The West Texas Frontier TX$128,710 Director $10,615 $9,886 2024
General John A Logan Museum IL$128,680 Executive Di $27,300 $25,727 2023
Cimarron Heritage Center OK$128,001 Director $30,000 $29,963 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default43rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted42nd

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 (Edward Grant) 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 60 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,692 is reasonable (approximately the 43rd 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.