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PeerBasis
Compensation Comparability Determination

Ships Of Exploration & Discovery Resrch

Executive Director / CEO

EIN 760285405
NM · NTEE A56Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald H Keith, Executive Director / CEO ($10,800) against the 2000 closest of 3,049 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

3,049 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 → $263,036 $10,800
$15,15910th
$31,63225th
$49,725Median
$66,30975th
$82,92790th
$10,800This org · 7th
p10$15,159
p25$31,632
p50$49,725
p75$66,309
p90$82,927
$10,800

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.

OrganizationStateTotal revenueTotal compSource
Foundation Entertainment CompanyOH $386,160$263,036 990
Maryland & Pennsylvania Railroad Preservation SocietyPA $386,454$4,638 990
Millbrook Playhouse IncPA $386,051$29,548 990
Yaa Samar Dance TheatreNY $386,500$42,761 990
Kids 'N' Stuff An Interactive Experience For KidsMI $386,571$53,669 990
Festival In The ParkNC $386,591$82,468 990
Musical Instruments N Kids HandsCA $385,911$21,327 990
Del Sol Performing ArtsCA $386,620$34,374 990
Developing Artist CollaborationDE $385,868$10,611 990
Cumberland County Historical SocietyNJ $386,672$2,988 990
Aitysh UsaCA $386,691$54,593 990
Literature To Life IncNY $385,828$25,599 990
I Can Fly InternationalCA $386,754$24,881 990
The Kindling GroupIL $386,818$80,620 990
Gammelgarden Museum Of ScandiaMN $386,836$50,690 990
American Choral Directors Association OfMN $386,926$85,634 990
Moving Image Preservation Of Puget SoundWA $386,933$21,639 990
Ephraim Historical Foundation IncWI $387,051$57,728 990
Elite Music Competition CorpNJ $385,466$50,749 990
Heart Of The Civil War Heritage Area IncMD $385,446$73,419 990
Regional Science And Discovery CenterNY $385,421$51,066 990
Sonoma Conservatory Of DanceCA $387,135$89,050 990
Documentary Arts IncTX $387,152$90,336 990
BlackpastorgWA $385,282$58,269 990
Brooklyn Arts Music AcademyNC $385,194$43,162 990

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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted6th

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 (Donald H Keith) 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 $10,800 is reasonable (approximately the 7th 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). 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.