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PeerBasis
Compensation Comparability Determination

Laurens County Museum Association

Executive Director / CEO

EIN 841679030
SC · NTEE A50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Clifford Cook, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Laura Clifford Cook — reported title “MUSEUM DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$616 total compensation of comparable organizations → $137,269 $10,000
$13,25510th
$24,02125th
$42,965Median
$61,26975th
$81,25690th
$10,000This org · 7th
p10$13,255
p25$24,021
p50$42,965
p75$61,269
p90$81,256
$10,000

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 SC 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
Harriet Tubman Museum Of Cape May NJ$226,855 Executive Di $26,000 $23,164 2022
Three Oaks Spokes Bicycle Club MI$232,222 President & Executive Director $48,000 $46,128 2024
Tennessee History For Kids TN$232,658 Executive Director $143,973 $137,269 2025
The Newberry Museum SC$234,063 Museum Executive Director $42,708 $42,708 2023
Foundation Advancing Creation Truth MT$235,119 President $48,406 $48,581 2024
Cincinnati Fire Museum OH$235,503 Executive Director $78,000 $79,190 2023
Rpm Foundation WA$220,604 Exec Director, Rpm $115,940 $96,645 2024
Wornall-majors House Museums Inc MO$240,200 Acting Executive Director $49,780 $50,539 2023
Museum Of Art And Digital Entertainment CA$240,306 Fmr Ex Dir $42,031 $33,791 2024
Over-the-rhine Museum OH$240,782 Director Of Museum Administration $47,960 $47,294 2024
Spencer-penn School Preservation Organization Inc VA$216,337 Executive Director $46,700 $43,222 2023
Lawndale Pop-up Spot IL$216,211 Treasurer $26,000 $23,799 2024
Annie E Woodman Institute Inc NH$213,068 Executive Director $55,847 $49,430 2023
Ilwaco Heritage Foundation WA$211,656 Executive Director $43,655 $36,390 2024
Camden Shipyard Maritime Museum NJ$247,017 Executive Director $32,917 $27,363 2024
Wisconsin Veterans Museum Foundation WI$248,893 Executive Director $81,350 $79,101 2024
Rolls-royce Foundation PA$249,192 Executive Di $644 $616 2023
Bristol Bay Historical Society Inc AK$251,603 Executive Dir. $66,284 $60,744 2023
Texas Agricultural Education & TX$203,776 Director $27,192 $25,325 2024
International Towing & Recovery TN$202,073 Executive Director $13,846 $13,551 2024
Maui Historical Society HI$257,562 Executive Di $35,400 $30,380 2023
Illinois Rock & Roll Museum On IL$199,486 President $30,200 $28,459 2023
Hale Puna HI$196,791 Treasurer $21,224 $17,692 2024
National Museum Of Gospel Music IL$196,675 President And Executive Director $68,750 $62,929 2024
Avery Copp Museum CT$260,953 Executive Dir. $67,237 $58,695 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted5th

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 (Laura Clifford Cook) 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 88 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 7th 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.