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PeerBasis
Compensation Comparability Determination

Indianapolis Movement Arts Collective

Executive Director / CEO

EIN 201464638
IN · NTEE A62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bethany Bak, Executive Director / CEO ($4,275) against every comparable organization that fit the selection criteria — 300 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

300 organizations qualified on sector, size, and geography 300 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $422,707 $4,275
$3,37110th
$7,89725th
$17,678Median
$33,30575th
$47,98590th
$4,275This org · 14th
p10$3,371
p25$7,897
p50$17,678
p75$33,305
p90$47,985
$4,275

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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Francis Poulenc Trio IncMD $63,664$15,973 990
Noontime ConcertsCA $63,570$87,469 990
Chamber Music Society Of New Paltz IncNY $63,535$8,381 990
Center For Civil War PhotograpPA $63,774$8,463 990
Westminster Preservation Trust IncMD $63,453$45,145 990
Grupo Folkorico De Pueblo IncCO $64,002$38,189 990
Culture EncountersVA $64,009$916 990
The John P Parker Historical Society IncOH $63,235$10,526 990
City First FoundationIL $64,278$50,342 990
National Humanities AllianceDC $64,487$24,311 990
The Krenov FoundationCA $62,712$3,372 990
Mchenry Museum & Historical SocietyCA $64,708$56,819 990
Best Video Film And Cultural CenterCT $64,729$30,584 990
Early Era CollectiveTX $62,422$2,296 990
Ruskin Art Club IncCA $62,321$27,563 990
Maui Music MissionHI $64,941$6,361 990
Korean Cultural Center AlaskaAK $64,956$4,578 990
The Bar Plan FoundationMO $65,171$48,094 990
Center For The Force Majeure FoundationCA $65,233$12,894 990
Hawaii Japanese CenterHI $61,982$20,970 990
Centre Park Historic District IncPA $61,927$17,022 990
Interior And Arctic Alaska Aeronautical FoundationAK $65,366$27,160 990
Reflections Of Manatee IncFL $61,848$4,586 990
Reach Youth & Family TheatreIA $61,765$6,978 990
Lea County Museum IncNM $61,724$40,796 990

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 IN 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 default14th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted12th

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 (Bethany Bak) 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 300 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,275 is reasonable (approximately the 14th 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). 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.