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PeerBasis
Compensation Comparability Determination

Equity Trust Inc

Executive Director / CEO

EIN 061337421
MA · NTEE A20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Oldham, Executive Director / CEO ($71,756) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$314 total compensation of comparable organizations → $255,936 $71,756
$15,61910th
$37,63425th
$64,909Median
$85,67075th
$104,44490th
$71,756This org · 57th
p10$15,619
p25$37,634
p50$64,909
p75$85,670
p90$104,444
$71,756

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 MA 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
Hawaiian Music Perpetuation Society HI$449,654 Executive Dir. $91,143 $90,807 2024
Monica Bill Barnes & Company Inc NY$449,169 Founder/artistic Director $105,761 $106,351 2024
Sacred Heart Cultural Center Inc GA$451,291 Executive Director $85,853 $96,063 2024
Street Theory Collective MA$448,600 Clerk $110,400 $107,554 2025
Dynamo Studios TN$452,164 Executive Director $109,649 $128,260 2024
Scool Sounds Inc NY$447,788 Executive Dir. $70,702 $71,096 2024
James Gang IA$453,059 Treasurer $10,891 $13,270 2024
The Primavera Fund PA$453,711 President An $68,239 $75,728 2024
Brady Craft Inc OK$444,373 Executive Director $67,446 $82,646 2024
Operation Song Inc TN$456,425 Current Executive Director/former Board Member $71,808 $86,477 2023
Buchanan Center For The Arts IL$443,297 Executive Director $50,533 $56,918 2023
Tamarack Foundation Inc WV$443,135 Executive Director $74,131 $91,959 2023
Art House Inc OH$457,186 Executive Di $57,250 $67,478 2024
Topa Institute CA$457,437 Ceo $109,298 $105,027 2024
Masspoetry Inc MA$457,856 Executive Di $90,157 $90,157 2024
Chippewa Valley Cultural WI$458,863 Executive Di $77,032 $89,526 2024
Center For American Culture And Ideas AZ$440,867 Secretary $39,693 $43,735 2023
Parent Child Relationship Association Inc NY$459,625 Executive Director $57,487 $57,808 2024
Thegifted Arts Inc NC$439,152 Founder, Ceo $87,246 $100,319 2024
Center For Latter-day Saint Arts Inc NY$438,859 Executive Director $144,410 $145,215 2024
World Around Inc NY$461,660 Executive Director $120,000 $124,233 2023
Marshall County Arts And Culture Allianc IA$462,713 Executive Director $85,000 $103,570 2024
Tidewater Arts Outreach VA$463,432 Executive Di $62,199 $65,109 2025
Artists For World Peace Inc CT$436,737 President $20,000 $20,868 2024
1619 Freedom School IA$436,447 Vice President $39,252 $47,827 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default57th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted55th

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 (James Oldham) 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 305 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,756 is reasonable (approximately the 57th 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.