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PeerBasis
Compensation Comparability Determination

Alexander & Baldwin Sugar Museum

Executive Director / CEO

EIN 990200210
HI · NTEE A540
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Matthews, Executive Director / CEO ($83,001) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,471 total compensation of comparable organizations → $193,789 $83,001
$19,75310th
$40,66225th
$54,539Median
$71,89075th
$85,32790th
$83,001This org · 88th
p10$19,753
p25$40,662
p50$54,539
p75$71,890
p90$85,327
$83,001

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.

OrganizationStateTotal revenueTotal compSource
Hopewell MuseumNJ $260,916$45,890 990
Richmond Museum Association IncCA $257,685$54,559 990
Tinker Swiss Cottage IncIL $262,634$59,690 990
The Robbins Hunter MuseumOH $255,160$23,211 990
B-17 Alliance FoundationOR $264,996$54,435 990
Museum Of The San Ramon ValleyCA $253,557$49,784 990
Imperial Calcasieu Museum IncLA $253,539$61,495 990
Taylor County History CenterTX $252,908$77,385 990
Indigenous Cultures InstituteTX $267,737$2,313 990
New Hampshire Telephone MuseumNH $267,875$72,126 990
Northeast Georgia History Center AtGA $251,563$27,414 990
Indiana Medical History Museum IncIN $270,840$42,855 990
Spring Hill Historic Home IncOH $248,590$16,304 990
Mitchell County Historical Society IncKS $275,305$45,398 990
Constable Hall Association IncNY $243,851$22,431 990
The Texas Red Men Foundation IncTX $243,278$67,754 990
Lynden Heritage FoundationWA $242,920$54,346 990
The Hampton History Museum AssociationVA $242,171$8,519 990
R E Olds Transportation MuseumMI $241,806$69,172 990
The Wyck AssociationPA $278,294$86,097 990
Eastend Studio & GalleryMI $240,654$27,995 990
Harriet Tubman HomeNY $237,460$49,017 990
Old Red Courthouse IncTX $283,360$81,392 990
Jewish War Veterans Of The Usa NationalDC $286,022$2,961 990
Newcomb Historical MuseumNY $230,909$53,291 990

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 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 default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted87th

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 (Jill Matthews) 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 106 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,001 is reasonable (approximately the 88th 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.