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PeerBasis
Compensation Comparability Determination

Concrete Couch

Executive Director / CEO

EIN 202325992
CO · NTEE A51
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Wood, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $170,260 $60,000
$11,68710th
$52,11825th
$68,297Median
$87,07475th
$98,76790th
$60,000This org · 34th
p10$11,687
p25$52,118
p50$68,297
p75$87,074
p90$98,767
$60,000

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 CO 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
North Carolina Pottery Museum Inc NC$394,862 Executive Director $68,195 $69,537 2025
Doral Contemporary Art Museum Inc FL$398,641 President $2,000 $1,904 2024
Santa Paula Art Museum CA$394,622 Executive Di $99,274 $86,835 2024
Michelson Museum Of Art TX$388,017 Executive Dir. $53,900 $54,616 2024
516 Arts NM$383,975 President/ed $91,220 $99,384 2024
New Jersey State Museum Foundation NJ$383,083 Interim Ed $28,750 $26,002 2024
Mcpherson Museum & Arts Foundation KS$383,070 Exe Director $55,005 $61,972 2023
Lagrange Art Museum Inc GA$422,931 Executive Di $65,473 $66,686 2024
Cartoon Art Museum Of California CA$365,349 Executive Director $70,284 $61,478 2024
Sumter Gallery Of Art SC$361,959 Executive Di $12,513 $12,883 2025
Dixie Center For The Arts Inc LA$350,701 Executive Director $78,706 $87,790 2024
Waterworks Visual Arts Center Inc NC$348,857 Executive Di $76,743 $80,324 2024
Offcenter Community Arts Project NM$348,177 Executive Director $62,423 $70,019 2023
Torrance Cultural Arts Center CA$457,647 Executive Director $101,435 $88,725 2024
Arnot Art Museum NY$460,339 Trustee $4 $4 2023
Mitte Cultural District TX$332,344 Executive Dir. $75,000 $78,241 2023
Bozeman Art Museum MT$332,259 Executive Director $49,000 $53,504 2024
Wharton Esherick Museum PA$330,251 Executive Director $111,483 $112,616 2024
Lowell Art Association MA$475,992 President $106,923 $97,328 2024
International Art Museum Of America CA$311,017 Director $12,408 $11,174 2023
4 Elements Studio Inc NY$483,049 Executive Director $62,000 $56,751 2024
Coos Art Museum OR$484,043 Executive Director $67,333 $63,340 2024
Quincy Art Center IL$484,086 Executive Director $64,913 $62,978 2025
Washington Project For The Arts Inc DC$487,921 Interim Executive Dir (Thru April) $52,404 $47,958 2023
Visual Art Exchange NC$490,255 Executive Director $65,795 $70,899 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

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 (Steve Wood) 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 44 similarly situated organizations (Same NTEE sector (A51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 34th 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.