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PeerBasis
Compensation Comparability Determination

Maui Historical Society

Executive Director / CEO

EIN 990091143
HI · NTEE A500
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Naomi Sissy Lake Farm, Executive Director / CEO ($35,400) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Naomi Sissy Lake Farm — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$717 total compensation of comparable organizations → $159,951 $35,400
$14,07610th
$27,17625th
$50,066Median
$75,76575th
$95,56490th
$35,400This org · 33rd
p10$14,076
p25$27,176
p50$50,066
p75$75,765
p90$95,564
$35,400

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 HI 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
Avery Copp Museum CT$260,953 Executive Dir. $67,237 $68,394 2024
Opera Steamboat CO$261,041 Ceo $82,042 $85,346 2024
Bristol Bay Historical Society Inc AK$251,603 Executive Dir. $66,284 $70,781 2023
Nia Centre MI$264,657 Executive Director $70,733 $81,546 2023
Rolls-royce Foundation PA$249,192 Executive Di $644 $717 2023
Wisconsin Veterans Museum Foundation WI$248,893 Executive Director $81,350 $92,171 2024
Astrodome Conservancy TX$266,400 Executive Director $100,323 $112,089 2023
Camden Shipyard Maritime Museum NJ$247,017 Executive Director $32,917 $31,885 2024
Coliseum Museum Of Art Antiques And IL$268,238 Executive Di $50,000 $53,329 2024
Western Illinois Museum IL$270,430 Executive Director $39,561 $42,195 2024
The Tyler Rose Museum Inc TX$272,110 Executive Dir. $93,890 $101,892 2024
Over-the-rhine Museum OH$240,782 Director Of Museum Administration $47,960 $55,109 2024
Saint Charles County Veterans Museum MO$274,662 Executive Director $75,000 $86,180 2024
Museum Of Art And Digital Entertainment CA$240,306 Fmr Ex Dir $42,031 $39,375 2024
Wornall-majors House Museums Inc MO$240,200 Acting Executive Director $49,780 $58,890 2023
Heart & Soul UT$276,697 Executive Di $59,886 $66,495 2024
Classic Car Club Of America Museum Inc MI$277,157 Executive Director $57,917 $64,854 2024
Cincinnati Fire Museum OH$235,503 Executive Director $78,000 $92,275 2023
Foundation Advancing Creation Truth MT$235,119 President $48,406 $56,608 2024
The Newberry Museum SC$234,063 Museum Executive Director $42,708 $49,765 2023
Tennessee History For Kids TN$232,658 Executive Director $143,973 $159,951 2025
Three Oaks Spokes Bicycle Club MI$232,222 President & Executive Director $48,000 $53,750 2024
Slave Dwelling Project Inc SC$285,486 President $58,051 $65,703 2024
Laurens County Museum Association SC$228,620 Museum Direc $10,000 $11,652 2023
Hawaii Science And Technology HI$288,167 Executive Director $23,350 $24,307 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default33rd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
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 (Naomi Sissy Lake Farm) 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 90 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,400 is reasonable (approximately the 33rd 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.