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PeerBasis
Compensation Comparability Determination

David Labkovski Project

Executive Director / CEO

EIN 810882765
CA · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leora Raikin, Executive Director / CEO ($117,075) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Leora Raikin — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,853 total compensation of comparable organizations → $205,514 $117,075
$13,49410th
$35,24125th
$63,095Median
$86,57975th
$98,67290th
$117,075This org · 94th
p10$13,494
p25$35,241
p50$63,095
p75$86,579
p90$98,672
$117,075

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 CA 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
Eldridge Park Carousel Preservation NY$332,587 General Manager/director $43,952 $45,994 2024
Bessemer Historical Society Inc CO$332,515 Executive Director $86,409 $95,953 2024
Colorado Music Hall Of Fame CO$331,686 Executive Di $150,800 $167,456 2024
Pennsylvania Heritage Foundation PA$331,028 Executive Di $27,415 $31,661 2024
Srs Heritage Foundation Inc SC$337,123 Comptroller $4,302 $5,197 2024
Veterans Breakfast Club PA$329,512 Executive Di $98,385 $116,978 2023
100th Bomb Group Foundation Inc MI$337,821 Executive Vp, Director $5,000 $6,154 2023
Friends Of Linden Hill Inc MN$327,202 Executive Director $71,521 $81,842 2024
Cyprus American Archaeological Research VA$325,875 Executive Director $66,417 $76,460 2023
Schmahl Science Workshops Inc CA$325,715 Executive Director $18,201 $18,201 2024
Bandera Natural History And Art Museum TX$341,572 Director Of Operations $16,600 $19,798 2023
Women's Club Foundation Inc MD$341,970 Executive Director $18,105 $19,602 2024
Centre County Historical Society PA$342,593 Executive Director $39,833 $46,002 2024
John Hope Franklin Center For OK$323,443 Executive Director $21,374 $28,061 2023
Clackamas Heritage Partners OR$323,041 Executive Director $41,667 $46,135 2023
Main Street Charles City IA$344,035 Executive Di $24,577 $30,360 2025
Preservation Pennsylvania PA$321,267 Executive Di $84,000 $97,009 2024
Loudoun Laurels VA$319,215 Executive Di $59,000 $65,972 2024
Oxford Mainstreet Inc PA$347,801 Interim Ed $38,473 $44,431 2024
Honor Flight New England Inc NH$318,561 Executive Director $61,963 $66,259 2024
Maine Natural History Observatory ME$348,525 Treasurer/ex $38,396 $43,377 2025
The Society Of Colonial Wars NY$348,873 Executive Director $106,023 $110,950 2024
Revolutionary Education Inc TX$349,265 President $12,000 $14,311 2023
Delaware Military Heritage And Education Foundation Inc DE$349,391 Executive Director $17,500 $20,430 2023
Yellowstone Historic Center Inc MT$314,151 Executive Director $75,000 $96,390 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default94th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted91st

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 (Leora Raikin) 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 127 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $117,075 is reasonable (approximately the 94th 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.