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PeerBasis
Compensation Comparability Determination

Lea County Museum Inc

Executive Director / CEO

EIN 742852254
NM · NTEE A54Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rosa Doporto, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rosa Doporto — 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,566 total compensation of comparable organizations → $46,072 $40,000
$2,35210th
$10,78025th
$13,906Median
$26,88875th
$43,91290th
$40,000This org · 75th
p10$2,352
p25$10,780
p50$13,906
p75$26,888
p90$43,912
$40,000

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 NM 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
Sweet Grass County Museum Society MT$59,469 Curator $14,264 $14,296 2024
The Narrow Gauge Preservation Foundation MO$58,293 Executive Dir. $8,800 $8,666 2024
Southwest Florida Military Museum & Library Inc FL$57,296 Vp Aug - Dec $12,600 $11,795 2022
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $44,413 2025
Rackliffe House Trust Inc MD$50,644 Executive Di $20,508 $17,366 2025
Kings Mountain Historical Museum Foundation Inc NC$77,367 Director & Curator $43,524 $43,048 2023
Pittsburg-camp County Museum Assoc Inc TX$77,645 Museum Admin. $16,410 $15,713 2023
Dakota Sunset Museum SD$78,504 Curator, Treasurer & Director $10,871 $11,484 2023
Sauk Prairie Area Historical Society Inc WI$44,462 Museum Manager $13,520 $13,515 2023
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $11,688 2024
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $2,870 2023
Combat Diver Foundation FL$41,576 President $2,100 $1,834 2024
Overfield Tavern Museum OH$85,394 Director $44,082 $43,410 2024
Vasa Order Of America National IL$86,295 Archivist $50,404 $46,072 2024
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,566 2024
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $21,501 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted75th

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 (Rosa Doporto) 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 16 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 75th 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.