Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fashion Accessories Benefit Ball Inc

Executive Director / CEO

EIN 133592313
CT · NTEE A120
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Garland, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 249 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

249 organizations qualified on sector, size, and geography 249 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $224,401 $45,000
$3,46410th
$7,34325th
$17,450Median
$30,37575th
$48,77790th
$45,000This org · 86th
p10$3,464
p25$7,343
p50$17,450
p75$30,375
p90$48,777
$45,000

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 CT 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
The Legacy Project Inc VA$57,462 Executive Director $16,540 $17,033 2023
Southwest Florida Military Museum & Library Inc FL$57,296 Vp Aug - Dec $12,600 $13,142 2022
Central Texas Musical Arts TX$57,008 Music And Artistic Director $5,430 $5,627 2024
216 E Washington Blvd Foundation IN$56,979 Treasurer $1,000 $1,125 2023
Trinity Communication Group Inc IN$58,094 Director $18,000 $19,665 2024
Sherwood Forest Foundation MO$56,861 Executive Director $42,364 $47,856 2023
Oliver Hazard Perry Shipyard PA$58,200 Executive Director/ceo/pre $20,630 $21,312 2024
The Narrow Gauge Preservation Foundation MO$58,293 Executive Dir. $8,800 $9,656 2024
A Call To Conscience MO$58,342 Secretary $9,600 $10,844 2023
Djoniba Dance & Drum Centre Inc NY$58,668 President $5,000 $4,819 2023
Stoney Hill Foundation Inc PA$58,777 Assistant Executive Director $59,628 $60,012 2025
Mcduffie Museum Inc GA$58,877 Treasurer $1,065 $1,142 2023
Western North Carolina Journalism NC$55,767 Executive Director $53,333 $57,088 2024
Vision Historic Preservation Founda TX$59,350 Treasurerdirector $9,167 $9,499 2024
Story Preservation Initiative NH$55,576 Executive Director $26,918 $26,509 2023
Sweet Grass County Museum Society MT$59,469 Curator $14,264 $15,929 2024
Motion Picture Hall Of Fame CA$59,521 Trustee $10,200 $10,562 2021
Club Portuguese Of Stockton California CA$55,235 Secretary $1,200 $1,105 2023
Timeless Melodies Fnd For Education Inc CA$55,035 Executive Direc $23,750 $20,698 2025
The Houston Center For After School Jazz Programs TX$55,008 Musician $1,950 $2,021 2024
Louholtz Upper Ohio Valley Hall Of OH$60,276 Board Member $45,100 $48,209 2025
Chenega Heritage Inc AK$60,338 President $2,000 $2,039 2023
Colorado Asian Culture And Education Network CO$60,378 Executive Director $79,264 $81,062 2023
Francesco Von Mendelssohn Fund Inc PA$60,403 Assistant Treasurer $16,104 $16,637 2024
Real Life Center For The Performing TX$60,433 President $9,456 $9,799 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default86th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted78th

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 (Susan Garland) 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 249 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 86th 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.