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PeerBasis
Compensation Comparability Determination

82nd Airborne Division Historical Society

Executive Director / CEO

EIN 581314420
NC · NTEE A85Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shantay Mcqueen, Executive Director / CEO ($53,566) against every comparable organization that fit the selection criteria — 1907 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shantay Mcqueen — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

1,907 organizations qualified on sector, size, and geography 1,907 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $277,320 $53,566
$5,83710th
$17,74125th
$36,040Median
$54,59975th
$71,53990th
$53,566This org · 74th
p10$5,837
p25$17,741
p50$36,040
p75$54,599
p90$71,539
$53,566

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
Spnea Connecticut Inc MA$191,365 President $85,871 $74,681 2024
Washington West International Film Festival VA$191,397 President $27,500 $26,456 2023
Port Warwick Foundation VA$191,200 Executive Director $32,020 $30,805 2023
Joy For Generations TN$191,568 President $10,200 $10,683 2023
Arete Living Arts Foundation NY$191,016 Executive Director $3,854 $3,470 2023
Margret And Ha Rey Center Inc NH$190,958 Director $56,160 $50,187 2024
North Bend Downtown Foundation WA$191,687 Executive Director $75,164 $65,128 2024
Gabriel Chamber Ensemble PA$191,691 Exec Director $11,644 $11,238 2024
Historic General Dodge House Inc IA$190,891 Executive Director $46,125 $48,878 2024
Fist & Heel Performance Group NY$191,790 Executive Director $35,800 $31,308 2024
Hatch Workshop CA$190,649 Executive Dir. $43,125 $36,040 2024
Keigwin And Company Inc NY$190,606 Executive Di $51,458 $46,331 2023
Latin American Perspectives Inc CA$190,599 Vice President $19,875 $16,610 2024
Prizm Projects Inc FL$190,595 President $2,500 $2,436 2022
Rubber City Shakespeare Company OH$190,570 Ex-officio $11,843 $12,140 2024
The Black Cowboy Museum TX$192,088 Chief Executive Officer $36,000 $34,852 2024
Museum Association Of East OH$192,109 President $2,615 $2,681 2024
Every Black Life Matters Inc TX$190,457 Director $57,200 $55,376 2024
Red Cedar Chamber Music IA$190,279 Executive Di $37,561 $39,803 2024
National Association Of Voice Actors Inc CA$192,421 President $10,000 $8,357 2024
Uptown Theater For Creative Arts Inc NY$192,481 Executive Director $16,375 $14,744 2023
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $63,320 2023
Wartists Inc VA$189,850 President $29,000 $27,099 2024
Society For The Preservation Of The MI$192,803 General Manager $36,082 $36,044 2024
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $12,585 2024

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 default74th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted71st

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 (Shantay Mcqueen) 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 1907 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,566 is reasonable (approximately the 74th 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.