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PeerBasis
Compensation Comparability Determination

The Narrow Gauge Preservation Foundation

Executive Director / CEO

EIN 943401546
MO · NTEE A54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allen Pollock, Executive Director / CEO ($8,800) against every comparable organization that fit the selection criteria — 256 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

256 organizations qualified on sector, size, and geography 256 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $420,873 $8,800
$3,23910th
$6,75025th
$16,296Median
$29,00275th
$47,27690th
$8,800This org · 31st
p10$3,239
p25$6,750
p50$16,296
p75$29,002
p90$47,276
$8,800

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 MO 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
A Call To Conscience MO$58,342 Secretary $9,600 $9,884 2023
Oliver Hazard Perry Shipyard PA$58,200 Executive Director/ceo/pre $20,630 $19,424 2024
Trinity Communication Group Inc IN$58,094 Director $18,000 $17,922 2024
Djoniba Dance & Drum Centre Inc NY$58,668 President $5,000 $4,392 2023
Stoney Hill Foundation Inc PA$58,777 Assistant Executive Director $59,628 $54,695 2025
Mcduffie Museum Inc GA$58,877 Treasurer $1,065 $1,040 2023
Fashion Accessories Benefit Ball Inc CT$57,479 Executive Director $45,000 $41,013 2023
The Legacy Project Inc VA$57,462 Executive Director $16,540 $15,524 2023
Southwest Florida Military Museum & Library Inc FL$57,296 Vp Aug - Dec $12,600 $11,977 2022
Vision Historic Preservation Founda TX$59,350 Treasurerdirector $9,167 $8,658 2024
Sweet Grass County Museum Society MT$59,469 Curator $14,264 $14,517 2024
Motion Picture Hall Of Fame CA$59,521 Trustee $10,200 $9,626 2021
Central Texas Musical Arts TX$57,008 Music And Artistic Director $5,430 $5,128 2024
216 E Washington Blvd Foundation IN$56,979 Treasurer $1,000 $1,026 2023
Sherwood Forest Foundation MO$56,861 Executive Director $42,364 $43,615 2023
Louholtz Upper Ohio Valley Hall Of OH$60,276 Board Member $45,100 $43,937 2025
Chenega Heritage Inc AK$60,338 President $2,000 $1,859 2023
Colorado Asian Culture And Education Network CO$60,378 Executive Director $79,264 $73,879 2023
Francesco Von Mendelssohn Fund Inc PA$60,403 Assistant Treasurer $16,104 $15,163 2024
Real Life Center For The Performing TX$60,433 President $9,456 $8,931 2024
Western North Carolina Journalism NC$55,767 Executive Director $53,333 $52,029 2024
Story Preservation Initiative NH$55,576 Executive Director $26,918 $24,160 2023
The Creative Nonfiction Foundation PA$61,269 President $42,692 $40,196 2024
Club Portuguese Of Stockton California CA$55,235 Secretary $1,200 $1,007 2023
Fluxus Haus Inc FL$61,506 Executive Director $35,000 $31,043 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted41st
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 (Allen Pollock) 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 256 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,800 is reasonable (approximately the 31st 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.