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PeerBasis
Compensation Comparability Determination

Old Red Courthouse Inc

Executive Director / CEO

EIN 752726211
TX · NTEE A54
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Evelyn E Montgomery Phd, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Evelyn E Montgomery Phd — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$98 total compensation of comparable organizations → $178,570 $75,000
$18,16410th
$36,92325th
$51,094Median
$65,81075th
$79,14690th
$75,000This org · 85th
p10$18,164
p25$36,923
p50$51,094
p75$65,810
p90$79,146
$75,000

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 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
Jewish War Veterans Of The Usa National DC$286,022 National Executive Director $3,021 $2,728 2023
The Wyck Association PA$278,294 Executive Dir. $77,297 $79,335 2023
Governor Frank G Clement Railroad TN$289,001 Executive Di $48,808 $52,803 2023
Cloud County Historical Society KS$290,510 Curator $24,480 $27,219 2023
Heritage Square Foundation AZ$290,839 Executive Director $65,730 $65,061 2023
Mitchell County Historical Society Inc KS$275,305 Curator $38,734 $41,833 2024
The Sandra Bornstein Holocaust Education RI$292,809 Executive Director $76,524 $75,521 2023
The Citizen Soldiers Education VA$293,178 Executive Director $36,000 $35,775 2023
Indiana Medical History Museum Inc IN$270,840 Executive Director $36,383 $39,489 2023
The American Bookbinders Museum CA$297,007 Executive Di $116,906 $103,898 2023
Nassau County Firefighters Museum And NY$297,237 Executive Director $80,000 $72,268 2024
The Phelps Mansion Museum NY$298,199 Executive Director $53,480 $47,065 2025
New Hampshire Telephone Museum NH$267,875 Director Of Programming $72,000 $66,462 2024
Indigenous Cultures Institute TX$267,737 Director $2,070 $2,131 2023
Bisbee Council On The Arts And Humanities AZ$299,682 Museum Director $70,167 $69,453 2023
The Waterfront Museum NY$300,796 President $89,524 $80,871 2024
Old Mill Foundation CA$301,525 Executive Dir. $60,000 $51,794 2024
B-17 Alliance Foundation OR$264,996 Executive Dir. $55,460 $50,160 2025
Franklin Opera House Inc NH$301,823 Executive Director $29,120 $26,187 2025
Smithfield Preston Foundation VA$302,252 Executive Dir. $81,912 $79,065 2024
Tinker Swiss Cottage Inc IL$262,634 Executive Di $55,965 $55,003 2024
Hopewell Museum NJ$260,916 Executive Dir. $48,630 $42,286 2025
Roebling Main Gate Museum NJ$306,378 Executive Director $75,855 $69,706 2023
Alexander & Baldwin Sugar Museum HI$259,877 Museum Direc $83,001 $76,483 2023
Richmond Museum Association Inc CA$257,685 Executive Di $58,240 $50,275 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 default85th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted84th

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 (Evelyn E Montgomery Phd) 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 108 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 85th 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.