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PeerBasis
Compensation Comparability Determination

Capitol Historic Trust Inc

Executive Director / CEO

EIN 571176199
DC · NTEE A80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mario Leonel, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,026 total compensation of comparable organizations → $279,796 $25,000
$10,14110th
$22,61125th
$36,851Median
$63,28775th
$85,04290th
$25,000This org · 30th
p10$10,141
p25$22,611
p50$36,851
p75$63,287
p90$85,042
$25,000

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 DC 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
T Thomas Fortune Foundation NJ$132,664 Executive Di $34,588 $34,182 2024
Columbia County Historical & Genealogical Society PA$130,316 Executive Director $5,000 $5,520 2024
Craik-patton Inc WV$134,149 Executive Director $40,000 $47,938 2024
California History Center Foundation CA$135,627 Program Director (Fhda Instructor) $292,740 $279,796 2024
San Antonio Conservation Society TX$127,075 Executive Director $13,380 $15,252 2023
Listening Point Foundation MN$126,150 Executive Director $24,960 $28,105 2023
Natl Washington-rochambeau Rev Rt A MD$139,631 Executive Di $32,800 $33,942 2024
The Chicago Club Preservation Foundation IL$141,514 Management Representative $29,859 $32,492 2024
The Ballard House Project Inc AL$142,515 Executive Director $18,000 $22,160 2023
The George Joseph And Susie Ezzell Atta Memorial Library Inc AL$118,265 Director, President $2,555 $3,056 2024
National Society Of The Daughters Of The OK$147,152 President $7,500 $9,411 2023
Straus Historical Society NY$115,721 Executive Director $42,000 $42,008 2024
Stockyards Plaza Inc SD$149,752 Executive Director $76,301 $93,208 2024
The Lafayette Trail Inc PA$112,945 President $70,000 $79,549 2023
Johnson House Historic Site PA$112,477 Executive Director $21,000 $23,180 2024
Lovell Historical Society ME$151,332 President $19,815 $22,611 2023
Highland Historical Society VA$111,650 Executive Di $19,240 $20,562 2024
Shelton Historical Society Inc CT$111,059 Executive Director $24,445 $25,370 2024
The Grand Foundation Inc NE$152,532 Vice President $13,000 $15,476 2024
Ponca City Mainstreet Inc OK$152,974 Executive Di $54,014 $65,833 2024
Westerly Armory Restoration Inc RI$155,312 Treasurer $26,250 $27,861 2024
Heritage Alliance Of Ne Tn & Sw Va TN$155,315 Director $45,478 $54,475 2023
Quakertown Alive PA$155,888 Executive Director $67,022 $73,979 2024
Norwalk Historical Society Inc CT$156,068 Executive Dir. $48,000 $49,815 2024
Hidalgo Foundation TX$157,430 Pres./exec. Dir $44,083 $48,809 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default30th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted25th

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 (Mario Leonel) 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 57 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 30th 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.