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PeerBasis
Compensation Comparability Determination

American Society Of Military History Inc

Executive Director / CEO

EIN 956093996
CA · NTEE A54Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Craig Michelson, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Craig Michelson — 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

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,895 total compensation of comparable organizations → $72,979 $40,000
$8,45310th
$13,95625th
$28,259Median
$44,40475th
$53,36990th
$40,000This org · 71st
p10$8,453
p25$13,956
p50$28,259
p75$44,404
p90$53,369
$40,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Mid America Transportation And IA$96,077 Employee $24,000 $29,559 2024
St Albans Historical Society Inc VT$97,194 Executive Director $34,154 $37,672 2025
Pembina County Historical Society ND$97,239 Museum Curator $11,036 $13,623 2024
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $26,012 2024
Person County Museum Of History Inc NC$98,322 Executive Director $39,000 $45,328 2024
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,895 2024
Signal And Cyber Museum Society GA$99,556 Executive Director $10,000 $11,310 2024
Mechanicsburg Museum Association PA$99,879 Treasurer $5,200 $5,833 2024
Bayfield Heritage Association Inc WI$102,049 Exec Directo $6,067 $7,338 2023
Vasa Order Of America National IL$86,295 Archivist $50,404 $55,740 2024
Overfield Tavern Museum OH$85,394 Director $44,082 $52,518 2024
The American Classic Arcade Museum NH$105,991 Director $18,200 $19,462 2023
Pacific Northwest Railroad Archive WA$81,621 Director $3,349 $3,472 2023
Huntington African American Museum Inc NY$107,966 Executive Director $26,522 $26,958 2024
Friends Of Chevra T'helim VA$79,530 Executive Di $13,020 $14,140 2024
Dakota Sunset Museum SD$78,504 Curator, Treasurer & Director $10,871 $13,894 2023
Pittsburg-camp County Museum Assoc Inc TX$77,645 Museum Admin. $16,410 $19,010 2023
Kings Mountain Historical Museum Foundation Inc NC$77,367 Director & Curator $43,524 $52,081 2023
Veterans Memorial Museum CA$113,890 Ceo/director $30,000 $30,000 2023
Mendota Museum & Historical Society IL$116,319 Director $19,500 $21,565 2024
North Myrtle Beach Area Historical SC$69,735 Director $47,000 $53,733 2025
Greene County Historical Society PA$119,793 Executive Director $40,508 $46,782 2023
East End African American Museum NY$124,562 Executive Di $20,000 $20,929 2023
The Star Spangled Banner MD$126,011 Executive Director $56,923 $59,862 2024
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $38,209 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 default71st
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Craig Michelson) 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 34 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 71st 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.