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PeerBasis
Compensation Comparability Determination

Whitesville Historical Society Inc

Executive Director / CEO

EIN 814283587
KY · NTEE A80
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Judith Moseley Ralph, Executive Director / CEO ($21,012) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $195,837 $21,012
$2,87110th
$11,96025th
$20,869Median
$27,88775th
$46,52190th
$21,012This org · 52nd
p10$2,871
p25$11,960
p50$20,869
p75$27,887
p90$46,521
$21,012

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 KY 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
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $24,310 2024
Dublin Community Center NH$87,586 Center Director $24,999 $20,869 2024
Crawford Family Historical Museum Inc TX$87,830 Secretary-treasurer $29,952 $27,887 2023
Jackson County Historical Society IA$84,497 Curator $25,000 $24,748 2024
The Nolumbeka Project Inc MA$83,733 President $250 $209 2023
Electrical Workers Historical Society DC$81,472 President (Eff. 1/4/23) $239,765 $195,837 2023
Historical Society Of Perry County PA$91,041 Employee $930 $838 2024
Historic Marion Revitalization SC$91,900 Executive Dir. $27,394 $25,171 2025
Historic Poole Forge Inc PA$77,468 Director $45,200 $40,751 2024
Old Santa Fe Association Inc NM$96,670 Executive Di $69,783 $67,856 2024
Fort Preservation Society CA$75,251 Executive Director $14,880 $11,960 2023
Historic St Mary's Mission Inc MT$97,317 Executive Director $24,249 $23,631 2024
Appelo Archives Center WA$73,356 Administration $23,914 $19,928 2023
Exchange Arts PA$99,483 Executive Director $51,674 $47,964 2023
Central European History Society GA$72,068 Editor Of Ce $1,000 $936 2023
Goldfield Superstition Historical Society Inc AZ$102,180 Clerk $29,200 $25,388 2024
Friends Of Col Ben Stephenson House IL$68,398 Museum Director $44,318 $40,554 2023
Heath Community Arts Council OH$67,989 Executive Di $40,000 $39,434 2023
Waupaca Historical Society WI$66,228 Director $24,473 $23,107 2024
Hartford Preservation Alliance Inc CT$66,165 Executive Dir. $21,000 $18,327 2023
Center For Civil War Photograp PA$63,774 Exec Director $5,400 $4,868 2024
The John P Parker Historical Society Inc OH$63,235 Docent $10,179 $10,035 2023
Hawaii Japanese Center HI$61,982 President $24,700 $19,993 2024
Reflections Of Manatee Inc FL$61,848 Executive Director $5,000 $4,372 2023
Shelton Historical Society Inc CT$111,059 Executive Director $24,445 $20,722 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2023 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 KY 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 default52nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted48th

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 (Judith Moseley Ralph) 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 33 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,012 is reasonable (approximately the 52nd 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.