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PeerBasis
Compensation Comparability Determination

Baptist History & Heritage Society

Executive Director / CEO

EIN 621602886
GA · NTEE A33Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Finley, Executive Director / CEO ($18,500) against every comparable organization that fit the selection criteria — 485 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: John Finley — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

485 organizations qualified on sector, size, and geography 485 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $430,619 $18,500
$3,38210th
$10,09325th
$22,180Median
$40,69875th
$58,33890th
$18,500This org · 43rd
p10$3,382
p25$10,093
p50$22,180
p75$40,698
p90$58,338
$18,500

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
Unscripted TN$93,402 Executive Director $8,550 $8,682 2024
Eicher Arts Center Inc PA$93,230 Coordinator $13,977 $13,862 2023
Vedanta Institute Houston TX$94,177 Director $8,500 $8,456 2023
Filitalia International PA$93,170 Executive Director $31,650 $31,390 2023
Arco Collaborative Inc NY$93,123 President $39,000 $34,044 2024
American Society Of Military History Inc CA$94,326 Director $40,000 $34,352 2023
Shenandoah Arts Council Inc VA$92,619 Treasurer $3,000 $2,881 2023
Upper Peninsula Arts And Culture Alliance MI$94,878 Director $10,991 $10,959 2024
Highlands Art League Inc FL$95,039 Treasurer $3,720 $3,619 2022
Stage Aurora Theatrical Company Inc FL$95,085 Executive Director $16,400 $15,323 2023
World Organization Of China Painters OK$92,189 Exec Director $39,231 $40,655 2025
Fenton Art Glass Collectors Of America Inc WV$95,316 Office Manager $32,463 $34,957 2023
Crested Butte School Of Dance CO$91,997 Executive Director $22,500 $21,457 2023
Acting Naturally PA$95,376 Director $13,874 $13,365 2024
Historic Marion Revitalization SC$91,900 Executive Dir. $27,394 $26,895 2025
Hollywood Ballet CA$95,527 Ceo $1,020 $851 2024
The Enamelist Society Inc GA$91,600 Managing Dir $12,000 $12,000 2023
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $45,388 2024
Chinese Historical Society Of New England Inc MA$91,564 Managing Director $36,427 $33,890 2022
Pedro Cuban Pete Aguilar And Barbara C FL$95,906 Chair/president $26,605 $23,522 2025
The Palmetto Opera SC$95,977 Treasurer $1,750 $1,764 2024
Mid America Transportation And IA$96,077 Employee $24,000 $25,385 2024
Historical Society Of Perry County PA$91,041 Employee $930 $896 2024
French Art Colony OH$90,963 Executive Director $18,930 $19,368 2024
Berlin And Beyond Inc CA$96,436 Director $47,000 $40,363 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 default43rd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted39th

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 (John Finley) 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 485 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,500 is reasonable (approximately the 43rd 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.