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PeerBasis
Compensation Comparability Determination

Iowa Civil Justice Foundation

Executive Director / CEO

EIN 421503667
IA · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Mertens, Executive Director / CEO ($122,488) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $134,545 $122,488
$8,55410th
$22,63025th
$39,793Median
$65,04875th
$79,48190th
$122,488This org · 98th
p10$8,554
p25$22,630
p50$39,793
p75$65,048
p90$79,481
$122,488

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
German Laguage School Of Naper IL$156,641 Chair Of The B $26,920 $24,171 2024
Houston Taiwan Institute Of Senior TX$154,911 President $30,107 $27,505 2024
Balanced Rock Foundation CA$153,486 Executive Director $81,638 $66,284 2023
Western Institute Of Legal Medicine CA$162,345 President $47,500 $38,566 2023
Wyoming Family Home Ownership WY$151,400 Prior Exec D $81,474 $79,679 2024
Financial Wellness Institute Inc NJ$149,920 Ceo $165,000 $134,545 2024
Institute For Advertising Ethics NY$165,475 President $125,000 $106,207 2023
Christian Heritage Home WA$149,107 Director $30,000 $24,530 2024
Effective Management Association Corp IL$146,424 Past Board Member $59,255 $54,775 2023
Sewanee Church Music Conference AL$146,071 Conference Director $3,000 $3,048 2023
The Meadows Of Northern Arizona Inc AZ$169,304 London $42,271 $37,128 2024
Khatib Bridge And Education Of Palm City Inc FL$145,880 Manager $10,000 $8,833 2023
Professional Learning Us Inc NY$173,772 Chief Executive $40,000 $33,011 2024
The S E L F Help Foundation Inc NY$176,289 President/cob $58,000 $49,280 2023
Gestalt Therapy Institute Of The CA$179,113 President $300 $237 2024
National Foundation For Judicial Excelle IL$179,322 Secretary-treasurer $23,000 $20,651 2024
Center For Arts Design And Social MA$135,560 Executive Director $89,581 $75,691 2023
Minne MN$182,257 Executive Director Beginning July $56,731 $52,709 2023
Vermont Federation Of Sportsmen's VT$132,930 President $30,000 $27,578 2024
Opportunity Thrive Inc MI$183,212 Executive Di $56,650 $53,403 2024
Dc Creative Writing Workshop Inc DC$183,216 Executive Di $81,033 $64,943 2024
National African-american Women's Leadership Institute TX$131,195 Executive Director $36,458 $33,307 2024
Arts As Healing Foundation MO$185,399 Executive Director $60,833 $58,845 2024
Rocky Mountain Sustainable Living Assoc CO$122,850 Director $61,215 $53,608 2024
Global Training Network OK$194,034 President $58,548 $60,618 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default98th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted94th

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 Mertens) 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 64 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,488 is reasonable (approximately the 98th 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.