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PeerBasis
Compensation Comparability Determination

Eldridge Park Carousel Preservation

Executive Director / CEO

EIN 830350759
NY · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Trisha Elwood, Executive Director / CEO ($43,952) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Trisha Elwood — reported title “GENERAL MANAGER/DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,771 total compensation of comparable organizations → $196,388 $43,952
$13,09010th
$33,85925th
$60,721Median
$82,97975th
$94,77390th
$43,952This org · 31st
p10$13,090
p25$33,859
p50$60,721
p75$82,979
p90$94,773
$43,952

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 NY 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
Bessemer Historical Society Inc CO$332,515 Executive Director $86,409 $91,692 2024
Colorado Music Hall Of Fame CO$331,686 Executive Di $150,800 $160,021 2024
David Labkovski Project CA$333,503 Executive Director $117,075 $111,876 2024
Pennsylvania Heritage Foundation PA$331,028 Executive Di $27,415 $30,255 2024
Veterans Breakfast Club PA$329,512 Executive Di $98,385 $111,784 2023
Srs Heritage Foundation Inc SC$337,123 Comptroller $4,302 $4,967 2024
100th Bomb Group Foundation Inc MI$337,821 Executive Vp, Director $5,000 $5,880 2023
Friends Of Linden Hill Inc MN$327,202 Executive Director $71,521 $78,208 2024
Cyprus American Archaeological Research VA$325,875 Executive Director $66,417 $73,064 2023
Schmahl Science Workshops Inc CA$325,715 Executive Director $18,201 $17,393 2024
Bandera Natural History And Art Museum TX$341,572 Director Of Operations $16,600 $18,919 2023
John Hope Franklin Center For OK$323,443 Executive Director $21,374 $26,815 2023
Women's Club Foundation Inc MD$341,970 Executive Director $18,105 $18,732 2024
Clackamas Heritage Partners OR$323,041 Executive Director $41,667 $44,086 2023
Centre County Historical Society PA$342,593 Executive Director $39,833 $43,959 2024
Preservation Pennsylvania PA$321,267 Executive Di $84,000 $92,702 2024
Main Street Charles City IA$344,035 Executive Di $24,577 $29,012 2025
Loudoun Laurels VA$319,215 Executive Di $59,000 $63,043 2024
Honor Flight New England Inc NH$318,561 Executive Director $61,963 $63,316 2024
Oxford Mainstreet Inc PA$347,801 Interim Ed $38,473 $42,458 2024
Maine Natural History Observatory ME$348,525 Treasurer/ex $38,396 $41,451 2025
The Society Of Colonial Wars NY$348,873 Executive Director $106,023 $106,023 2024
Revolutionary Education Inc TX$349,265 President $12,000 $13,676 2023
Delaware Military Heritage And Education Foundation Inc DE$349,391 Executive Director $17,500 $19,523 2023
Yellowstone Historic Center Inc MT$314,151 Executive Director $75,000 $92,110 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default31st
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted29th

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 (Trisha Elwood) 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 128 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,952 is reasonable (approximately the 31st 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.