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PeerBasis
Compensation Comparability Determination

Island County Historical Society

Executive Director / CEO

EIN 916071155
WA · NTEE A82Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Castellano, Executive Director / CEO ($36,982) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,537 total compensation of comparable organizations → $171,269 $36,982
$19,14310th
$36,43725th
$54,792Median
$71,30475th
$87,56690th
$36,982This org · 26th
p10$19,143
p25$36,437
p50$54,792
p75$71,304
p90$87,566
$36,982

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
Montgomery County Historical NY$223,779 Executive Di $29,955 $29,366 2024
Fort Mill Economic Partners SC$221,807 Executive Director $35,005 $40,789 2023
Buffalo Bill Dam Visitor Center WY$220,679 General Manager $28,488 $33,095 2024
Kankakee County Historical Society IL$227,254 Executive Dir. $50,594 $53,962 2024
Peerless Rockville Historic Preservation Ltd MD$216,963 Executive Director $93,116 $97,235 2023
Fort Mifflin On The Delaware PA$216,140 Executive Di $66,200 $73,737 2023
Berea Historical Society OH$230,863 Key Employee $9,894 $11,369 2024
Washington County Historical MD$231,361 Executive Di $30,601 $31,038 2024
Chippewa County Historical Society MN$215,141 Executive Di $39,640 $42,494 2024
Geneva Historical Society IL$233,566 Executive Dir. $74,888 $79,873 2024
Harrisonburg-rockingham Historical VA$234,085 Executive Director $65,025 $68,114 2024
Milton Historical Society WI$235,066 Executive Director $43,160 $50,346 2023
Historic Preservation Trust Of PA$235,874 Director $1,380 $1,537 2023
James Whites Fort TN$210,761 Trustee $33,715 $38,448 2024
Garfield Heritage Society IL$236,787 Executive Director $3,338 $3,560 2024
Wellesley Historical Society Inc MA$209,961 Executive Director $56,154 $56,362 2023
Napa County Historical Society CA$209,695 Executive Dir $80,000 $73,013 2025
Crawford County Historical Society PA$239,650 Executive Director $35,907 $39,995 2023
Edisto Historical Preservation SC$206,694 Director $63,000 $71,304 2024
Lelooska Foundation WA$241,645 President $12,253 $11,901 2024
Shaker Historical Society OH$204,842 Executive Di $62,344 $71,637 2024
Colonial Pennsylvania Farmstead PA$244,925 Vice President $1,841 $2,051 2023
Schoharie County Historical Society NY$245,308 Curator $64,789 $63,515 2024
Lowell Area Historical Museum MI$201,437 Executive Director $38,103 $42,668 2024
Historic Huntsville Foundation Inc AL$200,653 Executive Director $61,279 $73,943 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 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 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 default26th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted25th

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 (Richard Castellano) 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 89 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,982 is reasonable (approximately the 26th 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.