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PeerBasis
Compensation Comparability Determination

Frankenmuth Historical Association

Executive Director / CEO

EIN 386078011
MI · NTEE A82Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Chapman, Executive Director / CEO ($57,263) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,373 total compensation of comparable organizations → $170,580 $57,263
$11,14810th
$43,53225th
$60,714Median
$79,62075th
$89,01890th
$57,263This org · 44th
p10$11,148
p25$43,532
p50$60,714
p75$79,620
p90$89,018
$57,263

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
Kennebunkport Historical Society ME$348,424 Executive Di $63,902 $61,993 2024
Utah Heritage Foundation UT$344,820 Executive Di $77,447 $76,795 2024
Dana-thomas House Foundation Inc IL$344,076 Executive Director $50,502 $48,102 2024
American Society For Eighteenth Century OR$357,871 Executive Director $89,592 $80,607 2024
Hampton Community Library PA$359,860 Director $59,800 $57,776 2024
Landmark West Inc NY$360,533 Exec Director $118,410 $103,664 2024
Wichita County Heritage Society TX$340,597 Executive Direc $37,400 $35,311 2025
Morris Jumel Mansion Inc NY$366,499 Executive Director $96,635 $84,601 2024
Oaklands Association Inc TN$367,420 Executive Director $72,985 $74,326 2024
Anne Frank Center Usa Inc NY$368,364 Chief Executive Officer $173,077 $151,523 2024
Smithtown Historical Museums NY$369,725 Executive Director $110,923 $97,109 2024
Daly Mansion Preservation Trust MT$331,585 Executive Director $28,982 $30,267 2024
Aurora Historical Society IL$330,531 Executive Di $90,686 $86,376 2024
Atlanta Preservation Center Inc GA$328,685 Executive Director $157,007 $152,948 2024
Historic Boulder Inc CO$325,467 Executive Di $42,120 $39,129 2024
Delaware County Historical Association NY$376,471 Executive Dir. $48,845 $44,025 2023
Wyoming Historical & Geological Society PA$377,257 Executive Director $50,385 $50,117 2023
Prickett's Fort Memorial Foundation WV$323,890 Executive Di $51,450 $53,971 2024
Amador Livermore Valley Historical Society CA$323,760 Executive Director $90,273 $77,752 2023
Columbus Landmarks Foundation OH$380,250 Ceo $73,500 $75,422 2024
Albany County Historical Association NY$320,977 Executive Director $57,689 $51,996 2023
Preservation Mass MA$381,477 President $68,438 $61,342 2023
Woodstock History Center Inc VT$382,213 Executive Director $72,950 $71,138 2024
Maryland & Pennsylvania Railroad Preservation Society PA$386,454 Treasurer $5,150 $4,976 2024
Cumberland County Historical Society NJ$386,672 Treasurer $3,600 $3,206 2023

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 default44th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted41st

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 (Heidi Chapman) 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 102 similarly situated organizations (Same NTEE sector (A82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,263 is reasonable (approximately the 44th 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.