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PeerBasis
Compensation Comparability Determination

Friends Of The Battleship North Carolina

Executive Director / CEO

EIN 581074102
NC · NTEE A80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Frank Glossl, Executive Director / CEO ($26,244) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,549 total compensation of comparable organizations → $139,944 $26,244
$13,56810th
$29,72625th
$49,981Median
$66,15175th
$80,97390th
$26,244This org · 21st
p10$13,568
p25$29,726
p50$49,981
p75$66,151
p90$80,973
$26,244

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 NC 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 Historic Stanley Home Foundatio CO$224,515 Executive Di $18,000 $17,198 2023
Shenandoah Valley Black Heritage Project VA$223,260 Executive Director $49,494 $46,250 2024
Young Preservationists Association Of Pittsburgh PA$228,825 Executive Director $82,046 $81,523 2023
Western New York Heritage Inc NY$229,630 Executive Director $55,000 $48,099 2024
African American Heritage Trail MA$229,827 Ceo $26,000 $22,612 2024
Coupeville Historic Waterfront WA$230,046 Executive Dir. $30,459 $26,392 2024
Historic Rittenhousetown Inc PA$231,918 Executive Director $64,773 $62,514 2024
The Glenwood Springs Historical CO$215,330 Director $61,921 $57,463 2024
Friends Of The Coronado IL$214,744 Executive Di $85,861 $81,694 2024
Hawaiian Historical Society HI$212,439 Executive Di $78,204 $67,762 2024
Gilbert Historical Society Inc AZ$236,777 Presidentceo $70,000 $63,474 2025
Greater Oneonta Historical Society NY$210,971 Executive Dir. $59,545 $53,613 2023
Sample-mcdougald House Preservation FL$210,507 Executive Di $53,625 $47,498 2025
Three Rivers Carousel Foundation WA$209,800 Executive Director $75,195 $65,155 2024
The Jewish Historical Society Of CT$238,322 Executive Director $49,583 $46,322 2023
Point Cabrillo Lightkeepers Association CA$238,556 Outreach Mgr $60,753 $50,771 2024
Heritage Tourism Alliance Of Montgomery MD$209,050 Executive Dir. $93,388 $86,994 2023
Camp Paxson Preservation Project MT$208,048 Executive Dir. $30,000 $32,221 2023
Heritage Sylvania Inc OH$207,974 Executive Di $48,288 $50,960 2023
Virginia Trust For Historic Preservation VA$207,370 Executive Dir. $74,424 $69,546 2024
Historic Rock Hill SC$241,313 Executive Director $62,120 $62,720 2024
Veterans To Farmers Inc CO$241,926 Executive Director $24,320 $23,235 2023
Iraq And America Entanglement Documentation Project VA$202,450 Director $13,179 $12,315 2024
The Casino Star Theater Foundation UT$245,564 Executive Director $6,000 $6,118 2023
Florida Trust For Historic Preservation FL$201,911 Ceo & President $109,911 $102,880 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted19th

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 (Frank Glossl) 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 117 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,244 is reasonable (approximately the 21st 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.