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PeerBasis
Compensation Comparability Determination

Ilwaco Heritage Foundation

Executive Director / CEO

EIN 911217397
WA · NTEE A500
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Madeline Matson, Executive Director / CEO ($43,655) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Madeline Matson — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$738 total compensation of comparable organizations → $164,675 $43,655
$14,52510th
$27,78825th
$45,281Median
$68,99475th
$96,49790th
$43,655This org · 47th
p10$14,525
p25$27,788
p50$45,281
p75$68,994
p90$96,497
$43,655

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 WA 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
Annie E Woodman Institute Inc NH$213,068 Executive Director $55,847 $59,299 2023
Lawndale Pop-up Spot IL$216,211 Treasurer $26,000 $28,550 2024
Spencer-penn School Preservation Organization Inc VA$216,337 Executive Director $46,700 $51,851 2023
Texas Agricultural Education & TX$203,776 Director $27,192 $30,381 2024
Rpm Foundation WA$220,604 Exec Director, Rpm $115,940 $115,940 2024
International Towing & Recovery TN$202,073 Executive Director $13,846 $16,256 2024
Illinois Rock & Roll Museum On IL$199,486 President $30,200 $34,141 2023
Hale Puna HI$196,791 Treasurer $21,224 $21,224 2024
National Museum Of Gospel Music IL$196,675 President And Executive Director $68,750 $75,493 2024
Harriet Tubman Museum Of Cape May NJ$226,855 Executive Di $26,000 $27,788 2022
Sappington House Foundation MO$195,939 Resident Manager And Promoter $2,600 $3,076 2024
Laurens County Museum Association SC$228,620 Museum Direc $10,000 $11,996 2023
Museum Association Of East OH$192,109 President $2,615 $3,094 2024
Three Oaks Spokes Bicycle Club MI$232,222 President & Executive Director $48,000 $55,338 2024
Tennessee History For Kids TN$232,658 Executive Director $143,973 $164,675 2025
The National Voice Of America Museum OH$189,869 Executive Dir. $60,000 $73,077 2023
San Antonio Fire Museum Society Inc TX$189,832 President/ceo $13,000 $14,525 2024
The Newberry Museum SC$234,063 Museum Executive Director $42,708 $51,234 2023
Steamboat Era Museum Inc VA$188,985 Executive Di $36,224 $39,066 2024
Foundation Advancing Creation Truth MT$235,119 President $48,406 $58,280 2024
Modern And Contemporary Art Support Corp NY$187,869 Secretary $43,041 $44,724 2023
Cincinnati Fire Museum OH$235,503 Executive Director $78,000 $95,000 2023
Denver Museum Of Miniatures Dolls & Toys CO$187,017 Museum Director $58,320 $64,306 2023
American Hungarian Foundation NJ$183,773 Executive Director $79,895 $79,675 2024
Wornall-majors House Museums Inc MO$240,200 Acting Executive Director $49,780 $60,629 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default47th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted43rd

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 (Madeline Matson) 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 81 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,655 is reasonable (approximately the 47th 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.