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PeerBasis
Compensation Comparability Determination

C Grier Beam Truck Museum

Executive Director / CEO

EIN 581611900
NC · NTEE A500
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathy Bumgarner, Executive Director / CEO ($36,400) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathy Bumgarner — 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,067 total compensation of comparable organizations → $56,065 $36,400
$3,58510th
$5,74125th
$20,490Median
$30,28475th
$44,23790th
$36,400This org · 82nd
p10$3,585
p25$5,741
p50$20,490
p75$30,284
p90$44,237
$36,400

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
Home Of Sliced Bread Corporation MO$75,168 Secretary $5,685 $5,677 2025
Missouri Veterinary Medical MO$70,046 Executive Di $3,473 $3,560 2024
Cowboy Hall Of Fame Affiliated Fund Of OK$76,727 Secretary $25,864 $28,377 2023
Camp Ritchie Museum Inc MD$77,205 Director $30,330 $27,443 2024
Stanley Museum Inc ME$67,395 Executive Director $15,683 $15,647 2023
Basketball Museum Of Illinois Inc IL$79,243 Executive Dir. $4,000 $3,806 2024
Interior And Arctic Alaska Aeronautical Foundation AK$65,366 Operations Director $29,959 $27,720 2024
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $30,919 2024
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $18,803 2024
Ukrainian American MI$83,474 Executive Di $36,000 $37,024 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $8,818 2023
Louholtz Upper Ohio Valley Hall Of OH$60,276 Board Member $45,100 $45,038 2025
El Paso Holocaust Museum Foundation TX$86,514 Museum Exec Dir $2,227 $2,220 2023
Mcduffie Museum Inc GA$58,877 Treasurer $1,065 $1,067 2023
Stoney Hill Foundation Inc PA$58,777 Assistant Executive Director $59,628 $56,065 2025
Oliver Hazard Perry Shipyard PA$58,200 Executive Director/ceo/pre $20,630 $19,911 2024
Western Maine Play Museum ME$88,376 Executive Di $22,077 $21,395 2024
Moclips By The Sea Historical Society WA$88,622 Director/curator $4,500 $3,899 2024
Koshare Indian Museum Inc CO$89,322 Manger $50,000 $46,400 2024
Stuart Heritage Inc FL$96,465 Recording Se $6,336 $5,931 2023
Akin Hall Association NY$103,447 Curator $23,400 $21,068 2023
Nebraska Firefighters Foundation NE$104,208 Executive Director $31,800 $33,102 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 default82nd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted68th

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 (Kathy Bumgarner) 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 22 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,400 is reasonable (approximately the 82nd 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.