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PeerBasis
Compensation Comparability Determination

Cimarron Heritage Center

Executive Director / CEO

EIN 731456820
OK · NTEE A540
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Jody Risley, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jody Risley — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,570 total compensation of comparable organizations → $71,932 $30,000
$9,16110th
$18,70125th
$31,196Median
$45,00075th
$60,47990th
$30,000This org · 47th
p10$9,161
p25$18,701
p50$31,196
p75$45,000
p90$60,479
$30,000

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 OK 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
General John A Logan Museum IL$128,680 Executive Di $27,300 $25,758 2023
Museum Of The West Texas Frontier TX$128,710 Director $10,615 $9,898 2024
Destin Fishing Museum Foundati FL$126,655 Executive Dir $45,444 $39,796 2024
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $31,664 2024
The Star Spangled Banner MD$126,011 Executive Director $56,923 $49,608 2024
North Texas Society Of History & Culture TX$131,331 Executive Director $15,500 $14,453 2024
River Valley Pioneer Museum TX$131,346 Executive Dir. $37,000 $34,501 2024
East End African American Museum NY$124,562 Executive Di $20,000 $17,345 2023
Historic Palmyra Inc NY$135,713 Executive Director $37,035 $31,196 2024
Greene County Historical Society PA$119,793 Executive Director $40,508 $38,769 2023
The Glenn L Martin MD$136,329 Executive Dir. $69,396 $60,479 2024
Mendota Museum & Historical Society IL$116,319 Director $19,500 $17,871 2024
The William E Swigart Jr Automobile Museum PA$140,026 Treasurer $9,855 $9,161 2024
Scottsboro-jackson Heritage Center AL$141,493 Director $20,196 $20,338 2024
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $24,861 2023
Heritage Museum Of Montgomery County TX$142,402 Executive Director $20,946 $19,531 2024
Sanford-springvale Historical Society ME$142,583 Executive Director $29,175 $26,531 2025
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $22,341 2024
The Museum Of North Texas History TX$148,127 Executive Director $27,692 $25,822 2024
The Charnley-persky House Museum IL$149,312 Executive Director - Term $6,193 $5,844 2023
The American Classic Arcade Museum NH$105,991 Director $18,200 $16,128 2023
Center For Documentary Expression UT$151,368 Executive Di $54,000 $53,041 2023
Mississippi Industrial Heritage Museum Inc MS$151,523 Sec Treas And Executive Director $57,200 $61,140 2023
Haverhill Historical Society MA$152,088 Director And Curator $34,356 $28,037 2025
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $6,080 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default47th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted45th

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 (Jody Risley) 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 51 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 47th 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.