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PeerBasis
Compensation Comparability Determination

Oaklands Association Inc

Executive Director / CEO

EIN 620717481
TN · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Manning Jr, Executive Director / CEO ($72,985) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Manning Jr — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,277 total compensation of comparable organizations → $167,502 $72,985
$29,72110th
$47,23425th
$60,875Median
$79,15275th
$88,80490th
$72,985This org · 67th
p10$29,721
p25$47,234
p50$60,875
p75$79,152
p90$88,804
$72,985

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 TN 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
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $83,074 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $148,788 2024
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $95,357 2024
Landmark West Inc NY$360,533 Exec Director $118,410 $101,793 2024
Hampton Community Library PA$359,860 Director $59,800 $56,733 2024
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $43,231 2023
American Society For Eighteenth Century OR$357,871 Executive Director $89,592 $79,152 2024
Wyoming Historical & Geological Society PA$377,257 Executive Director $50,385 $49,213 2023
Columbus Landmarks Foundation OH$380,250 Ceo $73,500 $74,060 2024
Preservation Mass MA$381,477 President $68,438 $60,235 2023
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $69,854 2024
Frankenmuth Historical Association MI$350,718 Executive Di $57,263 $56,230 2024
Kennebunkport Historical Society ME$348,424 Executive Di $63,902 $60,875 2024
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $4,886 2024
Cumberland County Historical Society NJ$386,672 Treasurer $3,600 $3,148 2023
Ephraim Historical Foundation Inc WI$387,051 Executive Director $61,208 $60,814 2024
Utah Heritage Foundation UT$344,820 Executive Di $77,447 $75,409 2024
Dana-thomas House Foundation Inc IL$344,076 Executive Director $50,502 $47,234 2024
Wichita County Heritage Society TX$340,597 Executive Direc $37,400 $34,674 2025
Hanover Tavern Foundation VA$395,039 Executive Director $114,000 $104,717 2024
Delaware River Mill Society NJ$395,448 Executive Di $78,577 $68,715 2023
Gilpin County Historical Society CO$396,148 Executive Director $46,452 $42,375 2024
Washington County Historical Society OR$397,757 Co-director $80,923 $71,494 2024
Historical Society Of NY$398,815 Executive Dir. $59,039 $49,445 2025
Little Compton Historical Society Inc RI$401,753 Executive Director $87,405 $82,089 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default67th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted65th

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 (James Manning Jr) 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 101 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,985 is reasonable (approximately the 67th 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.