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PeerBasis
Compensation Comparability Determination

Tizmoret Inc

Executive Director / CEO

EIN 200916545
MA · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Nussbaum, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 159 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Linda Nussbaum — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

159 organizations qualified on sector, size, and geography 159 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $234,440 $2,000
$17,00110th
$34,87425th
$62,838Median
$83,09775th
$99,34690th
$2,000This org · 1st
p10$17,001
p25$34,874
p50$62,838
p75$83,097
p90$99,346
$2,000

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 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
California State Band Championships CA$361,770 President $6,000 $5,617 2025
The Art Experience Inc MI$358,089 Executive Director $46,165 $53,026 2024
Storyark MN$363,947 Executive Di $70,000 $76,972 2024
Thru Guidance Ministries Inc CA$355,744 Executive Director $139,571 $134,117 2024
Community Rejuvenation Project Inc CA$355,178 President & Ceo $70,460 $69,706 2023
Spark Arts Ignite Learning MT$367,110 Executive Director $66,917 $80,271 2024
Moezart Productions Inc AZ$353,787 Presidentceo $20,400 $21,833 2024
The Arts Center At Fountain Park SC$369,447 Executive Director $117,400 $136,295 2024
Indiana Glass Arts Alliance Inc IN$370,261 Executive Di $77,948 $91,475 2024
Fine Art Miracles Inc PA$350,924 President $77,420 $85,916 2024
The Music Education Initiative AR$350,517 Founder $96,195 $123,881 2023
Art House San Clemente CA$373,922 Executive Director $79,995 $79,140 2023
Foluke Cultural Arts Center Inc OH$375,344 Executive Director $41,250 $50,055 2023
Iowa Art Works Inc IA$375,444 Executive Director $69,487 $84,668 2024
Arts On Alexander TX$376,034 Exec & Artistic Director $20,000 $21,689 2025
Coupeville Arts Center WA$344,715 Executive Director $55,170 $56,591 2023
Electronic Music Education And Preservation Project PA$380,726 Executive Director $65,000 $72,133 2024
Hogfish Maine ME$340,928 Executive Director $3,570 $3,978 2024
Nw Film Camp CA$340,757 President $9,562 $9,188 2024
Salt Lake Music School Foundation UT$339,397 Executive D $4,089 $4,657 2024
Inclusive Arts Vermont Inc VT$337,905 Executive Di $74,200 $80,967 2025
Arts For All Nevada NV$384,474 Executive Director $67,771 $75,596 2024
Developing Artist Collaboration DE$385,868 Founder $48,312 $52,642 2024
Lovewell Institute For The Creative Arts Inc FL$336,134 Employee $63,000 $67,806 2023
Celebration Barn Theater ME$330,876 Executive Artistic Director $62,000 $71,128 2023

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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

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 (Linda Nussbaum) 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 159 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 1st 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.