Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Northeast Georgia History Center At

Executive Director / CEO

EIN 581443900
GA · NTEE A540
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Payne, Executive Director / CEO ($24,410) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Greg Payne — reported title “23-24 ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$95 total compensation of comparable organizations → $172,554 $24,410
$18,24810th
$37,05725th
$48,581Median
$67,23575th
$76,61190th
$24,410This org · 13th
p10$18,248
p25$37,057
p50$48,581
p75$67,235
p90$76,611
$24,410

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 GA 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
Taylor County History Center TX$252,908 Executive Director $71,308 $68,906 2024
Imperial Calcasieu Museum Inc LA$253,539 Executive Dir. $50,000 $54,757 2023
Museum Of The San Ramon Valley CA$253,557 Executive Dir $51,618 $44,329 2023
Spring Hill Historic Home Inc OH$248,590 Interim Director $90 $95 2023
The Robbins Hunter Museum OH$255,160 Executive Di $20,200 $20,667 2024
Richmond Museum Association Inc CA$257,685 Executive Di $58,240 $48,581 2024
Constable Hall Association Inc NY$243,851 Executive Di $22,880 $19,973 2024
The Texas Red Men Foundation Inc TX$243,278 Executive Director $62,433 $60,330 2024
Alexander & Baldwin Sugar Museum HI$259,877 Museum Direc $83,001 $73,906 2023
Lynden Heritage Foundation WA$242,920 Director $55,951 $48,391 2024
Hopewell Museum NJ$260,916 Executive Dir. $48,630 $40,862 2025
The Hampton History Museum Association VA$242,171 Secrectary $7,899 $7,585 2023
R E Olds Transportation Museum MI$241,806 Executive Director $60,000 $61,592 2023
Eastend Studio & Gallery MI$240,654 Executive Director $25,000 $24,927 2024
Tinker Swiss Cottage Inc IL$262,634 Executive Di $55,965 $53,150 2024
B-17 Alliance Foundation OR$264,996 Executive Dir. $55,460 $48,470 2025
Harriet Tubman Home NY$237,460 President & Ceo $50,000 $43,646 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $2,059 2023
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $64,222 2024
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $38,159 2023
Newcomb Historical Museum NY$230,909 Museum Director $52,800 $47,451 2023
Butler County Historical Society OH$228,610 Executive Dir. $40,837 $41,782 2024
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $40,424 2024
The Haverstraw African American NY$225,077 Maintenance $1,500 $1,309 2024
The Wyck Association PA$278,294 Executive Dir. $77,297 $76,663 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 (Greg Payne) 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 103 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,410 is reasonable (approximately the 13th 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.