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PeerBasis
Compensation Comparability Determination

Lavaca Historical Museum

Executive Director / CEO

EIN 742577871
TX · NTEE B99M
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Walker, Executive Director / CEO ($6,133) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$798 total compensation of comparable organizations → $106,691 $6,133
$2,74010th
$12,01925th
$22,663Median
$48,57575th
$72,79490th
$6,133This org · 17th
p10$2,740
p25$12,019
p50$22,663
p75$48,575
p90$72,794
$6,133

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 TX 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
California Psychology Internship Council CA$82,024 Executive Director $53,750 $49,033 2023
Empowerment Media Inc FL$85,286 Ceo $21,996 $21,204 2024
Homeschoolers United In The Big Bend Incorporated FL$81,053 President & Treasurer $15,061 $14,518 2024
Secular Communities For Arizona Inc AZ$87,047 Executive Director $70,833 $69,902 2024
The College Of Exploration VA$87,643 President $8,043 $8,205 2023
Neohumanist College Of Asheville NC$78,689 President $52,500 $55,664 2024
Gonzaga University Telecommunications Association WA$88,421 President $52,736 $47,200 2025
Continuing Medical Education Institute MN$89,386 President/director $1,500 $1,566 2023
Russian School Of Austin TX$90,867 President $1,804 $1,906 2023
Midwest Institute For International MI$91,018 Director $35,970 $37,116 2025
American University Of Sovereign Nations Inc AZ$91,158 President $54,600 $55,474 2023
California Association Of Realtors CA$91,525 Treasurer $56,565 $50,121 2024
Kindred Spirits Canine Educationcenter CA$73,648 Executive Director $62,400 $56,924 2023
The My Hero Project Inc CA$93,087 President & Executive Dire $36,000 $31,899 2024
Acnpe NY$72,695 Executive Director $55,000 $50,998 2024
The Minority Scholars Program MD$72,635 President $3,628 $3,481 2024
Contemporary Chinese School Of Az AZ$94,063 Director $4,187 $4,254 2023
Cohort Sistas Inc DE$72,436 Executive Director $10,000 $9,789 2025
Slate Of Mind NC$95,180 Executive Director $78,836 $83,588 2024
Minnesota News Media Institute Inc MN$71,376 Executive Director $12,816 $12,995 2024
Democracy Unlimited CA$70,349 Director/independent Contractor $39,323 $35,872 2023
Center For American Indian Research & SD$69,050 President $13,800 $15,628 2024
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $74,034 2023
Duranno Father School Usa WA$100,508 President $12,000 $11,025 2024
Maryland School For Jewish Education MD$65,942 President & Secretary $1,390 $1,299 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted15th

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 (Cheryl Walker) 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 54 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,133 is reasonable (approximately the 17th 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.