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PeerBasis
Compensation Comparability Determination

Matheson History Museum

Executive Director / CEO

EIN 592885199
FL · NTEE A540
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kaitlyn Hof-mahoney, Executive Director / CEO ($46,872) against every comparable organization that fit the selection criteria — 104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kaitlyn Hof-mahoney — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

104 organizations qualified on sector, size, and geography 104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$105 total compensation of comparable organizations → $190,144 $46,872
$22,23810th
$43,12825th
$55,335Median
$74,56875th
$85,62290th
$46,872This org · 31st
p10$22,238
p25$43,128
p50$55,335
p75$74,568
p90$85,622
$46,872

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 FL 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
Houston Aeronautical Heritage TX$324,772 Director $18,438 $19,633 2024
New Castle Senior Center Inc DE$325,580 Executive Director $90,716 $92,116 2025
Delmarva Discovery Center & Museum Inc MD$323,477 Coo $55,000 $54,736 2024
Diplomacy Center Foundation DC$323,376 President $157,500 $147,123 2024
Museum Village Of Old Smith's Clove Inc NY$327,502 Executive Director $28,434 $28,159 2023
Christiansburg Institute Inc VA$328,051 Executive Director $75,151 $77,241 2024
Conrad Mansion Directors Inc MT$328,213 Museum Director $51,900 $61,312 2023
Loudoun Heritage Farm Museum VA$329,260 Executive Di $53,049 $54,524 2024
Heritage Museum Foundation At Grissom Air Reserve Base IN$318,389 Executive Director $68,500 $76,895 2024
The Gunflint Trail Historical MN$315,116 Executive Di $30,616 $32,203 2024
Grand Traverse Lighthouse Museum MI$314,482 Executive Director $75,772 $83,253 2024
Wilmington Railroad Museum Foundation Inc NC$335,734 Executive Director $63,500 $69,843 2024
The Lawson Boating Heritage Center On Chautauqua Lake NY$314,302 Trustee $4,150 $3,992 2024
California Heritage Museum CA$314,102 Executive Director $42,959 $40,654 2023
Penasco Valley Historical NM$336,487 Executive Di $45,096 $51,631 2024
Ninepipes Museum Of Early Montana MT$311,614 Exective Director $29,974 $35,409 2023
Fairfield County Heritage OH$311,054 Executive Di $54,990 $61,999 2024
The Rice Museum SC$310,577 Executive Director $17,248 $18,660 2025
National Museum Of Americans In Wartime VA$341,265 Ceo $185,000 $190,144 2024
America On Wheels Inc PA$342,357 Executive Di $13,846 $14,698 2024
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $74,223 2023
Sandusky Area Maritime Association OH$345,605 Executive Di $46,500 $52,426 2024
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $84,190 2024
Franklin Opera House Inc NH$301,823 Executive Director $29,120 $27,884 2025
Old Jail Museum And Heritage Center Inc PA$348,412 Secretary / Tour Guide / Manager $52,300 $55,518 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default31st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Kaitlyn Hof-mahoney) 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 104 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,872 is reasonable (approximately the 31st 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.