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PeerBasis
Compensation Comparability Determination

Stuart Heritage Inc

Executive Director / CEO

EIN 650087566
FL · NTEE A50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Hodapp, Executive Director / CEO ($6,336) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Barbara Hodapp — reported title “RECORDING SE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,371 total compensation of comparable organizations → $65,039 $6,336
$4,04010th
$12,31925th
$26,088Median
$37,46575th
$43,24190th
$6,336This org · 20th
p10$4,040
p25$12,319
p50$26,088
p75$37,465
p90$43,241
$6,336

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 FL 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
Akin Hall Association NY$103,447 Curator $23,400 $22,508 2023
Koshare Indian Museum Inc CO$89,322 Manger $50,000 $49,572 2024
Nebraska Firefighters Foundation NE$104,208 Executive Director $31,800 $35,364 2024
Moclips By The Sea Historical Society WA$88,622 Director/curator $4,500 $4,166 2024
Western Maine Play Museum ME$88,376 Executive Di $22,077 $22,857 2024
El Paso Holocaust Museum Foundation TX$86,514 Museum Exec Dir $2,227 $2,371 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $9,421 2023
Ukrainian American MI$83,474 Executive Di $36,000 $39,554 2023
Pierre Claeyssens Veterans Foundation CA$81,667 President $22,500 $20,088 2024
Patten Lumbermen's Museum Inc ME$81,354 Secretary/treasurer $31,905 $33,033 2024
Basketball Museum Of Illinois Inc IL$79,243 Executive Dir. $4,000 $4,066 2024
Camp Ritchie Museum Inc MD$77,205 Director $30,330 $29,318 2024
Cowboy Hall Of Fame Affiliated Fund Of OK$76,727 Secretary $25,864 $30,316 2023
Aviation Hall Of Fame And Museum Of New Jersey NJ$116,623 Executive Director $40,700 $37,572 2024
Home Of Sliced Bread Corporation MO$75,168 Secretary $5,685 $6,066 2025
Water Mill Museum NY$119,739 Director/mgr $39,179 $36,605 2024
C Grier Beam Truck Museum NC$73,082 Secretary $36,400 $38,888 2024
Florida Association Of Museums FL$120,156 Executive Director $55,650 $55,650 2023
Mennonite Heritage & Agrcltr Museum KS$120,970 Museum Director/curator $18,915 $21,752 2023
The Sam Houston Masonic Library And Museum Association TX$121,623 Treasurer $3,000 $3,023 2025
Bluegrass Heritage Museum Inc KY$121,829 Executive-di $38,016 $42,229 2024
Missouri Veterinary Medical MO$70,046 Executive Di $3,473 $3,803 2024
Susan B Anthony Birthplace Museum Inc MA$124,399 Executive Director $70,000 $65,039 2024
International Royal Order Of Jesters Inc IN$124,859 Executive Director $11,040 $12,037 2024
Stanley Museum Inc ME$67,395 Executive Director $15,683 $16,717 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Barbara Hodapp) 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 30 similarly situated organizations (Same NTEE sector (A50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,336 is reasonable (approximately the 20th 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.