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PeerBasis
Compensation Comparability Determination

Instruments 4 Africa

Executive Director / CEO

EIN 204657554
TX · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hilary Thomas-liston, Executive Director / CEO ($56,000) against every comparable organization that fit the selection criteria — 109 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Hilary Thomas-liston — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$149 total compensation of comparable organizations → $113,655 $56,000
$11,01310th
$24,40925th
$38,376Median
$54,83175th
$72,62590th
$56,000This org · 76th
p10$11,013
p25$24,409
p50$38,376
p75$54,831
p90$72,625
$56,000

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 TX 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
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $45,199 2023
Naperville Art League IL$201,956 Director $10,676 $10,492 2023
Humanity Hale HI$206,626 Executive Dir. $27,580 $24,685 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $75,365 2023
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $24,166 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $39,509 2023
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $20,665 2023
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $44,923 2025
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $24,409 2024
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,158 2024
Small School Inc NC$212,051 Chairman $102,000 $102,338 2024
Collective Arts Network OH$196,157 Executive Di $50,000 $51,423 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $52,226 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $46,103 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,369 2025
National Parks Arts Foundation NM$214,695 President $57,500 $60,051 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $56,800 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $17,769 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $30,642 2023
Scalehouse OR$216,997 Executive Director $20,000 $18,034 2024
Creative Hearts Inc NY$218,781 Director $33,800 $29,657 2024
Extra Mile Student Center WA$218,788 Executive Director $60,000 $53,702 2023
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $48,108 2024
Lamb Center For Arts And Healing VA$220,347 Executive Dir. $78,000 $75,289 2023
Catholic Literary Arts TX$187,228 President And Founder $19,500 $18,941 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default76th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted74th

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 (Hilary Thomas-liston) 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 109 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,000 is reasonable (approximately the 76th 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.