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PeerBasis
Compensation Comparability Determination

Texas Panhandle War Memorial

Executive Director / CEO

EIN 752545659
TX · NTEE A84
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tim Reid, Executive Director / CEO ($54,500) against the 2000 closest of 3,018 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tim Reid — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,018 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $291,176 $54,500
$11,30010th
$28,52125th
$49,138Median
$67,34475th
$85,90390th
$54,500This org · 57th
p10$11,300
p25$28,521
p50$49,138
p75$67,344
p90$85,903
$54,500

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
Sino Us Performing Arts Organization CA$327,781 Secretary $62,699 $55,723 2023
Coho Productions Inc OR$327,779 Managing Dir $40,000 $37,135 2024
Crossroads Creative & Performing Arts OR$327,878 Executive Director $63,167 $60,374 2023
Odyssey Opera Of Boston Inc MA$327,762 Executive Director $106,167 $98,191 2023
Refugee Choir Project WA$327,706 Executive Director $94,274 $84,378 2024
North Topeka Arts District Inc KS$327,696 Former Ed $76,877 $83,027 2024
The Capitol Symphonic Youth Orchestras Inc VA$327,611 Executive Director $50,400 $48,648 2024
Rocky Mountain Quilt Museum CO$327,608 Executive Director $71,500 $70,563 2023
Threads Dance Project MN$328,049 Executive Director $46,325 $45,760 2024
Christiansburg Institute Inc VA$328,051 Executive Director $75,151 $72,539 2024
Museum Village Of Old Smith's Clove Inc NY$327,502 Executive Director $28,434 $26,445 2023
Conrad Mansion Directors Inc MT$328,213 Museum Director $51,900 $57,580 2023
Groove Inc SD$328,225 Executive Director $43,500 $47,993 2024
Danbury Music Centre CT$327,415 President $14,615 $13,346 2025
Arts In Reach-encouraging Growth NH$328,246 Executive Di $39,437 $36,403 2024
Iu Mien Community Services CA$328,273 Executive Director $66,560 $57,457 2024
Signal Return Inc MI$327,321 Artistic Director $72,422 $74,728 2024
Greenwich Arts Council Inc CT$328,339 Executive Di $115,000 $105,013 2025
North Bay Theatrics Inc CA$328,366 President $64,408 $57,241 2023
Quincy Society Of Fine Arts IL$328,373 Executive Director $83,890 $82,448 2024
Make Music Alliance Inc NY$328,374 Executive Director $9,692 $8,529 2025
The Vigil Project Inc LA$327,253 Director $71,854 $79,096 2024
Friends Of Linden Hill Inc MN$327,202 Executive Director $71,521 $70,649 2024
Wisconsin Broadcasters Association WI$328,474 President And Ceo $21,960 $22,927 2024
Ancient Art Archive TN$327,112 Director $75,000 $78,811 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default57th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted55th

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 (Tim Reid) 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 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 $54,500 is reasonable (approximately the 57th 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.