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PeerBasis
Compensation Comparability Determination

T L C Carnival Club Inc

Executive Director / CEO

EIN 721421656
LA · NTEE A80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Bourg, Executive Director / CEO ($7,425) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,453 total compensation of comparable organizations → $131,318 $7,425
$13,18610th
$26,76425th
$46,443Median
$62,07475th
$76,24490th
$7,425This org · 6th
p10$13,186
p25$26,764
p50$46,443
p75$62,074
p90$76,244
$7,425

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 LA 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
Friends Of Harriet Beecher Stowe House OH$251,465 Executive Director $52,169 $50,180 2024
William H Gray Iii Memorial Foundation DC$251,862 Executive Director $84,000 $68,919 2023
Destination Downtown Lancaster Inc OH$252,889 Executive Di $69,150 $68,479 2023
Standing Bear Native American Foundation Inc OK$253,128 Executive Director $7,200 $7,200 2024
The Freedom Archives CA$254,114 Director $50,000 $39,210 2024
The Casino Star Theater Foundation UT$245,564 Executive Director $6,000 $5,741 2023
Fptower Inc NC$256,355 Executive Director $36,000 $33,781 2024
Adena Mansion And Gardens Society OH$256,847 Executive Director $56,686 $54,525 2024
Veterans To Farmers Inc CO$241,926 Executive Director $24,320 $21,803 2023
Historic Railroad Square Association CA$259,718 Executive Dir. $34,130 $26,764 2024
Historic Rock Hill SC$241,313 Executive Director $62,120 $58,854 2024
Alliance For Historic Hillsborough NC$260,988 Exec Director $45,454 $42,652 2024
Central Virginia Battlefields Trust VA$261,071 Executive Di $68,727 $62,044 2023
Point Cabrillo Lightkeepers Association CA$238,556 Outreach Mgr $60,753 $47,642 2024
The Jewish Historical Society Of CT$238,322 Executive Director $49,583 $43,467 2023
Coutts Memorial Museum Of Art Inc KS$263,982 Executive Director $66,250 $64,999 2024
Wayne County Historical Museum Inc IN$263,992 Interim Executive Director $49,994 $47,879 2024
Gilbert Historical Society Inc AZ$236,777 Presidentceo $70,000 $59,562 2025
Virginia Piedmont Heritage Area VA$264,630 Executive Di $81,780 $73,828 2023
Trail Of Tears Association Inc OK$266,003 Executive Director $75,921 $75,921 2024
Discovery Expedition Of St Charles Mo Inc MO$266,577 Executive Director $56,692 $56,142 2023
Historic Rittenhousetown Inc PA$231,918 Executive Director $64,773 $58,661 2024
Middle Passage Ceremonies & Port FL$269,967 Executive Director $47,796 $40,777 2024
Coupeville Historic Waterfront WA$230,046 Executive Dir. $30,459 $24,765 2024
African American Heritage Trail MA$229,827 Ceo $26,000 $21,218 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted6th

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 (Paul Bourg) 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 117 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,425 is reasonable (approximately the 6th 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.