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PeerBasis
Compensation Comparability Determination

Public Trust

Executive Director / CEO

EIN 010754956
PA · NTEE A40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aaron Levy, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Aaron Levy — reported title “EXECUTIVE DIRECTOR AND EX OFFICIO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $99,363 $25,000
$10,13710th
$21,14925th
$36,685Median
$59,19175th
$75,38890th
$25,000This org · 28th
p10$10,137
p25$21,149
p50$36,685
p75$59,191
p90$75,388
$25,000

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 PA 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
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $33,173 2025
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $29,625 2024
Carmel Gallery Alliance CA$165,024 Chief Executive Officer $15,932 $13,795 2024
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $70,813 2024
The Society Of Arts And Crafts MA$163,371 Executive Di $95,762 $84,068 2025
Photo Art & Science Foundation MO$158,544 Executive Director $52,500 $57,407 2023
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,374 2024
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $47,872 2024
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $32,181 2023
Waterworks Art Museum MT$152,803 Executive Di $31,091 $34,600 2023
Indy Convergence Inc IN$187,607 Managing Director $12,445 $13,550 2023
The Heidelberg Project MI$151,440 Executive Di $96,000 $99,363 2024
Wartists Inc VA$189,850 President $29,000 $28,078 2024
Dane Arts Mural Arts Inc WI$143,946 Executive Director $61,526 $66,337 2023
Name Publications Inc FL$143,624 President $6,000 $5,652 2024
Alleghany Highlands VA$143,122 Executive Di $36,790 $35,621 2024
Michigan Fiber Festival Inc MI$142,147 Festival Coordinator $17,779 $18,402 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $47,607 2023
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $60,122 2024
Project Snap MI$205,925 Ceo $95,784 $99,139 2024
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $10,635 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $57,741 2023
Copper Country Community Arts Council MI$122,447 Executive Director $43,986 $46,871 2023
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $55,888 2024
Blair Center For The Arts Foundation KS$121,044 Director $28,995 $32,339 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted25th

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 (Aaron Levy) 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 40 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 28th 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.