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PeerBasis
Compensation Comparability Determination

Ann Arbor Spark Foundation

Executive Director / CEO

EIN 383416745
MI · NTEE T50I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Krutko, Executive Director / CEO ($42,697) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,167 total compensation of comparable organizations → $437,791 $42,697
$7,18510th
$17,81925th
$33,250Median
$63,61075th
$101,10790th
$42,697This org · 58th
p10$7,185
p25$17,819
p50$33,250
p75$63,610
p90$101,107
$42,697

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.

OrganizationStateTotal revenueTotal compSource
The Orchid FoundationNY $194,488$72,106 990
Common GoodDC $168,135$34,070 990
Perspectability IncAR $167,484$13,826 990
Jackrabbit Homes IncAZ $200,000$27,295 990
Graduate Medical Education Consortium Of SouthwestVA $201,618$59,791 990
Reconnect Shiurim IncNJ $203,116$24,523 990
The Grace Bomb CompanyMD $205,156$125,190 990
Talitha Koum Womens Recovery HouseIN $206,242$26,482 990
Phillips County Healthcare FoundationCO $206,586$18,172 990
Stop Poaching Now IncFL $207,120$7,447 990
Hope For Honduran Children FoundationOH $156,995$43,098 990
Marilyn Mcgowan Foundation IncFL $209,648$18,203 990
Friends Of Haac IncVA $210,575$437,791 990
Capital CauseMD $155,183$108,527 990
Brotallion Blue Skies FoundationCA $154,625$1,390 990
How CharitiesPA $213,624$35,216 990
Inside Out ClubIL $214,308$64,567 990
Gospel Mission Aviation IncTN $214,357$20,979 990
Love It Once More IncIL $216,821$44,744 990
Hamlin Jaeger And Massina CharitableWV $216,933$13,030 990
Bourbon CharityAZ $148,128$46,588 990
Giving SquareMD $217,790$69,268 990
Luma Arts Initiative IncNY $218,180$26,264 990
Poor Bishop Hooper IncMO $221,258$77,426 990
UnchainedNV $143,124$24,278 990

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 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 default58th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Paul Krutko) 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 43 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,697 is reasonable (approximately the 58th 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.