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PeerBasis
Compensation Comparability Determination

Indiana Medical History Museum Inc

Executive Director / CEO

EIN 237206589
IN · NTEE A540
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Halter, Executive Director / CEO ($36,383) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,248 total compensation of comparable organizations → $164,524 $36,383
$16,90110th
$34,30325th
$46,320Median
$61,23475th
$72,19790th
$36,383This org · 27th
p10$16,901
p25$34,303
p50$46,320
p75$61,234
p90$72,197
$36,383

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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
New Hampshire Telephone MuseumNH $267,875$61,234 990
Indigenous Cultures InstituteTX $267,737$1,964 990
Mitchell County Historical Society IncKS $275,305$38,543 990
B-17 Alliance FoundationOR $264,996$46,214 990
The Wyck AssociationPA $278,294$73,095 990
Tinker Swiss Cottage IncIL $262,634$50,676 990
Hopewell MuseumNJ $260,916$38,960 990
Alexander & Baldwin Sugar MuseumHI $259,877$70,467 990
Old Red Courthouse IncTX $283,360$69,101 990
Richmond Museum Association IncCA $257,685$46,320 990
Jewish War Veterans Of The Usa NationalDC $286,022$2,514 990
The Robbins Hunter MuseumOH $255,160$19,705 990
Museum Of The San Ramon ValleyCA $253,557$42,266 990
Imperial Calcasieu Museum IncLA $253,539$52,208 990
Taylor County History CenterTX $252,908$65,699 990
Governor Frank G Clement RailroadTN $289,001$48,650 990
Northeast Georgia History Center AtGA $251,563$23,274 990
Cloud County Historical SocietyKS $290,510$25,078 990
Heritage Square FoundationAZ $290,839$59,944 990
The Sandra Bornstein Holocaust EducationRI $292,809$69,581 990
Spring Hill Historic Home IncOH $248,590$13,842 990
The Citizen Soldiers EducationVA $293,178$32,961 990
The American Bookbinders MuseumCA $297,007$95,726 990
Nassau County Firefighters Museum AndNY $297,237$66,584 990
Constable Hall Association IncNY $243,851$19,043 990

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 IN 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 default27th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted26th

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 (Sarah Halter) 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 109 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,383 is reasonable (approximately the 27th 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.