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PeerBasis
Compensation Comparability Determination

Museum Of American Heritage

Executive Director / CEO

EIN 770106732
CA · NTEE A540
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Fabian, Executive Director / CEO ($80,588) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,343 total compensation of comparable organizations → $206,862 $80,588
$31,27010th
$51,05025th
$66,702Median
$86,93075th
$106,00790th
$80,588This org · 67th
p10$31,270
p25$51,050
p50$66,702
p75$86,930
p90$106,007
$80,588

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 CA 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
Poplar Grove Foundation Inc NC$430,892 Executive Dir. $50,750 $62,521 2023
Minnesota Masonic Historical Society And MN$426,374 President/ceo - Charities $34,208 $40,300 2023
Whiteside Museum Of Natural History TX$425,462 Museum Curator $71,000 $82,249 2024
National Food And Beverage Foundation LA$424,500 President/ceo $22,600 $28,819 2024
Lompoc Museum Associates Inc CA$433,480 Director $53,068 $51,700 2025
Kenosha Military Museum Ltd IL$436,579 Vice President $74,720 $85,070 2024
William Fremont Harn Gardens Inc OK$419,254 Executive Director $46,505 $59,303 2024
Cleveland Coordinating Committee For Cod Inc OH$416,348 President $40,000 $47,799 2025
Securities And Exchange Commission DC$443,864 Executive Director $194,516 $197,676 2024
Russian History Foundation NY$449,129 Executive Director $54,240 $56,760 2024
Moffat Road Railroad Museum Association CO$406,818 Executive Director $53,200 $59,076 2024
Dunham Tavern Museum & Gardens OH$453,355 Executive Di $73,008 $89,550 2024
National Native American Hall Of Fame MT$395,664 Executive Director $30,000 $37,450 2024
Fort Chadbourne Foundation TX$395,333 Director $45,510 $54,277 2023
King Manor Assoc Of Long Island Inc NY$393,329 Executive Director $68,720 $71,913 2024
Dekalb County History Center IL$392,710 Executive Di $62,577 $73,349 2023
American Museum Tort Law Inc CT$391,615 Executive Director $71,635 $77,783 2024
Niles Essanay Silent Film Museum Inc CA$391,377 President/historian (Started 1/7/24) $18,000 $18,000 2024
Burlesque Hall Of Fame Inc NV$469,581 Executive Director $62,130 $72,122 2024
Livingston Depot Foundation Inc MT$387,692 Executive Di $60,000 $74,900 2024
Gammelgarden Museum Of Scandia MN$386,836 Director $56,806 $65,004 2024
The Museum - Greenwood South SC$382,009 Executive Di $53,820 $69,688 2022
Tangier American Legation Institute For Moroccan Studies MD$481,242 Executive Director $150,094 $162,506 2024
The Castle Museum OH$374,119 Executive Di $65,157 $79,920 2024
Tillamook County Pioneer Museum OR$373,195 Executive Dir. $52,576 $58,213 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default67th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Michelle Fabian) 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 103 similarly situated organizations (Same NTEE sector (A54), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,588 is reasonable (approximately the 67th 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.