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PeerBasis
Compensation Comparability Determination

Wheels O' Time Museum

Executive Director / CEO

EIN 815145833
IL · NTEE A50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Evancho Laura, Executive Director / CEO ($49,500) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,500 total compensation of comparable organizations → $149,888 $49,500
$22,51210th
$39,74625th
$64,125Median
$84,61475th
$101,37790th
$49,500This org · 34th
p10$22,512
p25$39,746
p50$64,125
p75$84,614
p90$101,377
$49,500

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 IL 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
Portland Chinatown History Foundation OR$376,336 Executive Director $22,750 $22,125 2023
Ashland Community Enterprises PA$377,757 President $36,941 $37,471 2024
Insectarium And Butterfly Pavilion Inc VA$379,388 President And Director $8,481 $8,576 2023
Center For Land Use Interpretation CA$379,426 President $51,600 $46,660 2023
African Amercan Cultural Inc LA$369,272 Manager $21,196 $23,740 2024
Kids 'N' Stuff An Interactive Experience For Kids MI$386,571 Executive Director $57,577 $60,450 2024
Anderson Abruzzo Intl Balloon Museum Fdn NM$361,536 Executive Director $83,977 $91,873 2024
The Museum Of Public Relations NJ$356,754 President & Ceo $70,833 $66,228 2023
Museum At Portland Head Light ME$354,823 Museum Direc $14,324 $15,020 2023
Owensboro Area Museum Of Science And History Inc KY$396,253 Director $43,828 $47,896 2024
Texas Association Of Museums TX$352,199 Executive Director $73,000 $76,470 2023
Museum Of Durham History NC$349,691 Executive Director $78,859 $82,882 2024
International Skiing History Association VT$348,018 Executive Director $43,190 $44,218 2024
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $81,488 2023
National Automotive And Truck Museu IN$344,439 Executive Di $25,000 $26,817 2024
Endowment For The Mcwane Science Center AL$342,081 Ceo Of Mcwane Science Cent $16,804 $18,466 2024
German Village Society OH$410,500 Executive Di $83,333 $92,429 2023
The Coming King Foundation TX$410,943 Executve Director $33,857 $35,467 2023
Southeastern Museums Conference GA$411,676 Executive Director $83,825 $88,264 2023
Museum Of The Palestinian People DC$333,859 Director $96,300 $88,496 2023
Sanibel Historical Museum & FL$330,765 Executive Di $46,058 $44,011 2024
Rancho Obi-wan Inc CA$419,326 President/ce $29,795 $26,170 2024
Leadership Ohio OH$329,681 Executive Di $139,128 $149,888 2024
The Spanish Colonial Arts Society NM$329,069 Executive Di $81,668 $89,347 2024
Rocky Mountain Quilt Museum CO$327,608 Executive Director $71,500 $71,797 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default34th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Evancho Laura) 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 95 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,500 is reasonable (approximately the 34th 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.