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PeerBasis
Compensation Comparability Determination

Oldham County Historical Society Inc

Executive Director / CEO

EIN 611195581
KY · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy S Theiss, Executive Director / CEO ($62,600) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,080 total compensation of comparable organizations → $163,880 $62,600
$33,75310th
$48,31925th
$62,638Median
$81,72275th
$96,01890th
$62,600This org · 50th
p10$33,753
p25$48,319
p50$62,638
p75$81,722
p90$96,018
$62,600

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 KY 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
Goodhue County Historical MN$419,837 Executive Director $63,357 $58,270 2024
Historic Madison Inc IN$419,926 President/ E $5,524 $5,422 2024
Ninth Judicial Circuit Historical CA$416,854 Executive Dir. $119,304 $95,888 2024
Laporte County Historical Steam IN$416,851 General Mana $87,208 $85,600 2024
Suffolk County Historical Society NY$416,792 Executive Director $95,567 $82,754 2023
Bartholomew County Historical Society IN$422,075 Executive Director $68,664 $67,398 2024
Skagit County Historical Society WA$410,330 Executive Director $62,353 $51,961 2024
Hamburg Natural History Society Inc NY$409,251 Executive Director $65,345 $54,960 2024
Solvang Heritage Associates Inc CA$408,728 Former Executive Director $98,345 $81,378 2023
Costume Society Of America Inc GA$406,052 Executive Director $62,219 $58,230 2024
Little Compton Historical Society Inc RI$401,753 Executive Director $87,405 $80,314 2023
Museum Of The American Railroad TX$438,959 Ceo $88,480 $84,814 2023
Historical Society Of NY$398,815 Executive Dir. $59,039 $48,376 2025
Washington County Historical Society OR$397,757 Co-director $80,923 $69,948 2024
Gilpin County Historical Society CO$396,148 Executive Director $46,452 $41,459 2024
Delaware River Mill Society NJ$395,448 Executive Di $78,577 $67,229 2023
Hanover Tavern Foundation VA$395,039 Executive Director $114,000 $102,453 2024
Gracie Mansion Conservancy NY$445,340 Executive Director $200,000 $163,880 2025
Historic Augusta Inc GA$446,258 Executive Di $88,726 $83,037 2024
Ephraim Historical Foundation Inc WI$387,051 Executive Director $61,208 $59,499 2024
Cumberland County Historical Society NJ$386,672 Treasurer $3,600 $3,080 2023
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $4,780 2024
Hallockville Inc NY$454,068 Executive Di $86,539 $72,786 2024
Presser Arts Center MO$455,037 Exec Dir $73,500 $72,459 2024
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $68,343 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default50th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted46th

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 (Nancy S Theiss) 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 100 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,600 is reasonable (approximately the 50th 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.