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PeerBasis
Compensation Comparability Determination

The Heidelberg Project

Executive Director / CEO

EIN 382915871
MI · NTEE A400
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Sturm, Executive Director / CEO ($96,000) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Andrew Sturm — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,293 total compensation of comparable organizations → $95,784 $96,000
$10,55710th
$22,56025th
$33,634Median
$55,54575th
$67,98490th
$96,000This org · 100th
p10$10,557
p25$22,560
p50$33,634
p75$55,545
p90$67,984
$96,000

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 MI 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
Waterworks Art Museum MT$152,803 Executive Di $31,091 $33,428 2023
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $55,464 2023
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $64,091 2023
Name Publications Inc FL$143,624 President $6,000 $5,461 2024
Alleghany Highlands VA$143,122 Executive Di $36,790 $34,415 2024
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $17,779 2024
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $81,223 2025
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $13,329 2024
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $24,154 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $32,050 2025
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $28,622 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $68,416 2024
Copper Country Community Arts Council MI$122,447 Executive Director $43,986 $45,285 2023
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $31,244 2023
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,293 2024
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $46,252 2024
Through The Flower Corporation NM$116,522 Executive Di $35,000 $36,471 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $31,092 2023
Indy Convergence Inc IN$187,607 Managing Director $12,445 $13,091 2023
Wartists Inc VA$189,850 President $29,000 $27,128 2024
Art At A Time Like This Inc NY$105,980 President $9,250 $8,337 2023
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $45,996 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $58,087 2024
Project Snap MI$205,925 Ceo $95,784 $95,784 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $10,275 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2024 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 MI 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Andrew Sturm) 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 32 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,000 is reasonable (approximately the 100th 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.