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PeerBasis
Compensation Comparability Determination

The Black Cowboy Museum

Executive Director / CEO

EIN 821668588
TX · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Callies, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 74 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: Larry Callies — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$98 total compensation of comparable organizations → $118,379 $36,000
$8,44210th
$26,27025th
$45,776Median
$56,97375th
$72,56190th
$36,000This org · 34th
p10$8,442
p25$26,270
p50$45,776
p75$56,973
p90$72,561
$36,000

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
Society For The Preservation Of The MI$192,803 General Manager $36,082 $37,231 2024
Spnea Connecticut Inc MA$191,365 President $85,871 $77,141 2024
Old Independence Regional Museum AR$189,731 Museum Director $36,040 $40,498 2024
Austin History Center Association Inc TX$195,201 Exec Director $64,099 $64,099 2024
Berlin Airlift Historical Foundation NJ$195,484 Board Chairman And President $39,260 $35,042 2024
St Charles History Museum IL$187,467 Executive Dir. $58,000 $57,003 2024
Dayton International Peace Museum OH$186,358 Executive Di $66,650 $72,655 2023
Museum Assn Of The American Frontier NE$185,679 Executive Director $39,000 $41,934 2024
Millville Army Air Field Museum Inc NJ$185,125 Executive Director $51,124 $46,979 2023
Fort Dodge Historical Foundation IA$200,110 Executive Di $48,961 $55,175 2023
Seneca Museum Of Waterways And Industry NY$200,967 Executive Director $58,458 $52,808 2024
Mt Hood Cultural Center And Museum OR$202,350 Director $1,638 $1,565 2023
Historic Fallsington Inc PA$202,623 Executive Di $55,560 $55,389 2024
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $72,343 2022
Northwest Carriage Museum WA$179,961 Sec / Director $43,036 $38,518 2024
Everett Museum Of History WA$179,646 Executive Director $37,090 $33,197 2024
Golden Ball Tavern Trust MA$205,085 Exec. Direct $131,715 $118,324 2024
Taos Historic Museums Inc NM$206,410 Treasurer $14,000 $15,053 2024
International Women's Air & Space OH$207,319 Executive Di $45,424 $48,096 2024
Alamance County Historical Museum Inc NC$209,161 Executive Director $52,714 $54,451 2024
Marietta Museum Of History Inc GA$210,201 Director $50,000 $50,259 2024
Minnesota Fishing Museum & MN$210,554 Executive Di $44,914 $45,677 2023
Harrington House Foundation TX$167,951 Manager $50,000 $51,477 2023
Shoreline Historical Museum WA$167,149 Executive Di $55,538 $49,708 2024
Packard Museum Association OH$218,808 Executive Dir $61,205 $64,805 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 default34th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted31st

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 (Larry Callies) 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 74 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 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.