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PeerBasis
Compensation Comparability Determination

Mt Hood Cultural Center And Museum

Executive Director / CEO

EIN 931243747
OR · NTEE A54
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Lamoreaux, Executive Director / CEO ($1,638) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sharon Lamoreaux — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $123,855 $1,638
$17,51210th
$33,91425th
$51,693Median
$67,41075th
$79,09490th
$1,638This org · 2nd
p10$17,512
p25$33,914
p50$51,693
p75$67,410
p90$79,094
$1,638

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 OR 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
Historic Fallsington Inc PA$202,623 Executive Di $55,560 $57,951 2024
Seneca Museum Of Waterways And Industry NY$200,967 Executive Director $58,458 $55,251 2024
Fort Dodge Historical Foundation IA$200,110 Executive Di $48,961 $57,728 2023
Golden Ball Tavern Trust MA$205,085 Exec. Direct $131,715 $123,798 2024
Taos Historic Museums Inc NM$206,410 Treasurer $14,000 $15,749 2024
International Women's Air & Space OH$207,319 Executive Di $45,424 $50,321 2024
Alamance County Historical Museum Inc NC$209,161 Executive Director $52,714 $56,970 2024
Berlin Airlift Historical Foundation NJ$195,484 Board Chairman And President $39,260 $36,663 2024
Austin History Center Association Inc TX$195,201 Exec Director $64,099 $67,064 2024
Marietta Museum Of History Inc GA$210,201 Director $50,000 $52,584 2024
Minnesota Fishing Museum & MN$210,554 Executive Di $44,914 $47,790 2023
Society For The Preservation Of The MI$192,803 General Manager $36,082 $38,954 2024
The Black Cowboy Museum TX$192,088 Chief Executive Officer $36,000 $37,665 2024
Spnea Connecticut Inc MA$191,365 President $85,871 $80,709 2024
Old Independence Regional Museum AR$189,731 Museum Director $36,040 $42,371 2024
St Charles History Museum IL$187,467 Executive Dir. $58,000 $59,640 2024
Dayton International Peace Museum OH$186,358 Executive Di $66,650 $76,016 2023
Packard Museum Association OH$218,808 Executive Dir $61,205 $67,803 2024
Museum Assn Of The American Frontier NE$185,679 Executive Director $39,000 $43,873 2024
Millville Army Air Field Museum Inc NJ$185,125 Executive Director $51,124 $49,152 2023
New Americans Museum Inc CA$219,841 Executive Dir. $133,200 $123,855 2023
Historic Georgetown Inc CO$221,096 Executive Di $67,083 $67,279 2024
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $75,689 2022
Northwest Carriage Museum WA$179,961 Sec / Director $43,036 $40,300 2024
Everett Museum Of History WA$179,646 Executive Director $37,090 $34,732 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted2nd

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 (Sharon Lamoreaux) 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 84 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,638 is reasonable (approximately the 2nd 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.