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PeerBasis
Compensation Comparability Determination

Center For Land Use Interpretation

Executive Director / CEO

EIN 943198743
CA · NTEE A50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Coolidge, Executive Director / CEO ($51,600) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,294 total compensation of comparable organizations → $165,755 $51,600
$24,89410th
$43,95325th
$70,270Median
$93,57175th
$112,10990th
$51,600This org · 32nd
p10$24,894
p25$43,953
p50$70,270
p75$93,571
p90$112,109
$51,600

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 CA 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
Insectarium And Butterfly Pavilion Inc VA$379,388 President And Director $8,481 $9,483 2023
Ashland Community Enterprises PA$377,757 President $36,941 $41,438 2024
Portland Chinatown History Foundation OR$376,336 Executive Director $22,750 $24,467 2023
Wheels O' Time Museum IL$375,037 Executive Director $49,500 $54,740 2024
Kids 'N' Stuff An Interactive Experience For Kids MI$386,571 Executive Director $57,577 $66,849 2024
African Amercan Cultural Inc LA$369,272 Manager $21,196 $26,254 2024
Owensboro Area Museum Of Science And History Inc KY$396,253 Director $43,828 $52,967 2024
Anderson Abruzzo Intl Balloon Museum Fdn NM$361,536 Executive Director $83,977 $101,599 2024
The Museum Of Public Relations NJ$356,754 President & Ceo $70,833 $73,240 2023
Museum At Portland Head Light ME$354,823 Museum Direc $14,324 $16,611 2023
Texas Association Of Museums TX$352,199 Executive Director $73,000 $84,566 2023
Museum Of Durham History NC$349,691 Executive Director $78,859 $91,656 2024
German Village Society OH$410,500 Executive Di $83,333 $102,215 2023
International Skiing History Association VT$348,018 Executive Director $43,190 $48,899 2024
The Coming King Foundation TX$410,943 Executve Director $33,857 $39,221 2023
Southeastern Museums Conference GA$411,676 Executive Director $83,825 $97,608 2023
Connecticut Womens Hall Of CT$346,166 Executive Di $82,992 $90,115 2023
National Automotive And Truck Museu IN$344,439 Executive Di $25,000 $29,656 2024
Endowment For The Mcwane Science Center AL$342,081 Ceo Of Mcwane Science Cent $16,804 $20,421 2024
Rancho Obi-wan Inc CA$419,326 President/ce $29,795 $28,940 2024
Museum Of The Palestinian People DC$333,859 Director $96,300 $97,864 2023
Sanibel Historical Museum & FL$330,765 Executive Di $46,058 $48,670 2024
Leadership Ohio OH$329,681 Executive Di $139,128 $165,755 2024
Long Island Maritime Museum NY$429,337 Executive Director $75,094 $78,583 2023
The Spanish Colonial Arts Society NM$329,069 Executive Di $81,668 $98,805 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default32nd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted29th
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 (Matthew Coolidge) 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 95 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,600 is reasonable (approximately the 32nd 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.