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PeerBasis
Compensation Comparability Determination

Fort Dodge Historical Foundation

Executive Director / CEO

EIN 420888779
IA · NTEE A54I
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Morris, Executive Director / CEO ($48,961) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$87 total compensation of comparable organizations → $105,046 $48,961
$8,54310th
$26,32325th
$42,222Median
$56,92575th
$66,59890th
$48,961This org · 66th
p10$8,543
p25$26,323
p50$42,222
p75$56,925
p90$66,598
$48,961

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 IA 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
Seneca Museum Of Waterways And Industry NY$200,967 Executive Director $58,458 $46,860 2024
Mt Hood Cultural Center And Museum OR$202,350 Director $1,638 $1,389 2023
Historic Fallsington Inc PA$202,623 Executive Di $55,560 $49,151 2024
Berlin Airlift Historical Foundation NJ$195,484 Board Chairman And President $39,260 $31,095 2024
Austin History Center Association Inc TX$195,201 Exec Director $64,099 $56,880 2024
Golden Ball Tavern Trust MA$205,085 Exec. Direct $131,715 $104,997 2024
Taos Historic Museums Inc NM$206,410 Treasurer $14,000 $13,357 2024
International Women's Air & Space OH$207,319 Executive Di $45,424 $42,679 2024
Society For The Preservation Of The MI$192,803 General Manager $36,082 $33,038 2024
The Black Cowboy Museum TX$192,088 Chief Executive Officer $36,000 $31,945 2024
Spnea Connecticut Inc MA$191,365 President $85,871 $68,452 2024
Alamance County Historical Museum Inc NC$209,161 Executive Director $52,714 $48,318 2024
Marietta Museum Of History Inc GA$210,201 Director $50,000 $44,598 2024
Old Independence Regional Museum AR$189,731 Museum Director $36,040 $35,937 2024
Minnesota Fishing Museum & MN$210,554 Executive Di $44,914 $40,532 2023
St Charles History Museum IL$187,467 Executive Dir. $58,000 $50,583 2024
Dayton International Peace Museum OH$186,358 Executive Di $66,650 $64,472 2023
Museum Assn Of The American Frontier NE$185,679 Executive Director $39,000 $37,211 2024
Millville Army Air Field Museum Inc NJ$185,125 Executive Director $51,124 $41,688 2023
Packard Museum Association OH$218,808 Executive Dir $61,205 $57,506 2024
Bush Family Home Foundation TX$180,724 Executive Director $67,500 $64,195 2022
New Americans Museum Inc CA$219,841 Executive Dir. $133,200 $105,046 2023
Northwest Carriage Museum WA$179,961 Sec / Director $43,036 $34,180 2024
Everett Museum Of History WA$179,646 Executive Director $37,090 $29,458 2024
Historic Georgetown Inc CO$221,096 Executive Di $67,083 $57,061 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2023 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 IA 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 default66th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted64th

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 (Timothy Morris) 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 80 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,961 is reasonable (approximately the 66th 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.