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PeerBasis
Compensation Comparability Determination

Railroad Museum Of South

Executive Director / CEO

EIN 650305516
FL · NTEE A57Z
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Steve Mcdonald, Executive Director / CEO ($1,669) against the 2000 closest of 2,981 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Steve Mcdonald — reported title “PRESIDENT/DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,981 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$4 total compensation of comparable organizations → $318,252 $1,669
$20,00710th
$40,60225th
$64,705Median
$85,44675th
$104,68190th
$1,669This org · 1st
p10$20,007
p25$40,602
p50$64,705
p75$85,446
p90$104,681
$1,669

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
Philadelphia Holocaust Remembrance PA$456,529 Executive Director $172,849 $193,904 2023
Operation Song Inc TN$456,425 Current Executive Director/former Board Member $71,808 $84,909 2023
Exodus Ensemble NM$456,258 Executive Di $38,595 $46,696 2023
The Current Media Inc LA$457,162 Director $54,583 $65,672 2024
Saguaro City Music Theatre AZ$457,185 Managing Director $3,000 $3,152 2024
Art House Inc OH$457,186 Executive Di $57,250 $66,255 2024
Hbcu First Inc NY$457,238 Chairman Of $120,000 $118,482 2024
Creative Arts Center In Chatham Inc MA$456,071 Executive Di $96,453 $94,704 2024
Portland Experimental Theatre Ensemble OR$457,269 Board Member $43,250 $43,885 2024
Triangle Youth Ballet NC$456,035 Pres/artistic Director $28,770 $32,481 2024
Auricle Productions NY$457,392 Executive Dir. $86,304 $87,729 2023
Topa Institute CA$457,437 Ceo $109,298 $103,123 2024
The Legacy Imperative Inc FL$455,872 Executive Director $106,811 $109,637 2024
Portland Revels OR$457,516 Executive Director $60,000 $59,312 2025
So'oh Shinali Sister Project CA$457,523 Executive Director $67,959 $64,119 2024
Lane County Historical Society OR$455,705 Co-executive Director $54,093 $56,509 2023
Torrance Cultural Arts Center CA$457,647 Executive Director $101,435 $95,704 2024
Florida Agricultural Museum Inc FL$457,704 Executive Dir. $56,000 $59,180 2023
Batavia Artists Association Nfp Inc IL$457,708 Fmr Exec Direct $28,625 $30,749 2024
Pierre Monteux Memorial Foundation ME$457,727 Executive Di $37,000 $40,482 2024
Shakespeare Association Of America MS$455,594 Executive Director $35,724 $43,474 2024
The Elm Shakespeare Company CT$455,494 Producing Artistic Directo $79,711 $81,662 2024
Austin Scottish Rite Community And TX$457,853 Executive Dir. $58,200 $63,612 2024
Masspoetry Inc MA$457,856 Executive Di $90,157 $88,522 2024
Inlet Dance Theatre OH$455,443 Executiveartistic Director $60,498 $70,014 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 2025 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted1st

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 (Steve Mcdonald) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,669 is reasonable (approximately the 1st 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 13, 2026.