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PeerBasis
Compensation Comparability Determination

The Freedom Archives

Executive Director / CEO

EIN 943408339
CA · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Claude Marks, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,853 total compensation of comparable organizations → $167,456 $50,000
$17,85510th
$34,67725th
$59,889Median
$80,27175th
$97,15590th
$50,000This org · 41st
p10$17,855
p25$34,677
p50$59,889
p75$80,271
p90$97,155
$50,000

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.

OrganizationStateTotal revenueTotal compSource
Standing Bear Native American Foundation IncOK $253,128$9,181 990
Destination Downtown Lancaster IncOH $252,889$87,324 990
Fptower IncNC $256,355$43,078 990
William H Gray Iii Memorial FoundationDC $251,862$87,886 990
Friends Of Harriet Beecher Stowe HouseOH $251,465$63,989 990
Adena Mansion And Gardens SocietyOH $256,847$69,530 990
T L C Carnival Club IncLA $250,592$9,468 990
Historic Railroad Square AssociationCA $259,718$34,130 990
Alliance For Historic HillsboroughNC $260,988$54,390 990
Central Virginia Battlefields TrustVA $261,071$79,119 990
The Casino Star Theater FoundationUT $245,564$7,321 990
Coutts Memorial Museum Of Art IncKS $263,982$82,886 990
Wayne County Historical Museum IncIN $263,992$61,056 990
Virginia Piedmont Heritage AreaVA $264,630$94,146 990
Trail Of Tears Association IncOK $266,003$96,814 990
Veterans To Farmers IncCO $241,926$27,804 990
Discovery Expedition Of St Charles Mo IncMO $266,577$71,592 990
Historic Rock HillSC $241,313$75,051 990
Point Cabrillo Lightkeepers AssociationCA $238,556$60,753 990
The Jewish Historical Society OfCT $238,322$55,429 990
Middle Passage Ceremonies & PortFL $269,967$51,998 990
Gilbert Historical Society IncAZ $236,777$75,953 990
Louisiana Children'sLA $272,001$38,256 990
Berwick Historical SocietyPA $273,374$62,975 990
Main Street PortsmouthOH $275,016$34,859 990

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 default41st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted39th

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 (Claude Marks) 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 120 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 41st 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). 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.