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PeerBasis
Compensation Comparability Determination

Greater Rochester Arts And Cultural Trust

Executive Director / CEO

EIN 204748879
MN · NTEE A26
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judy Hickey, Executive Director / CEO ($15,007) against every comparable organization that fit the selection criteria — 754 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

754 organizations qualified on sector, size, and geography 754 within the band form the benchmarked peer set.

Distribution of comparable compensation

$262 total compensation of comparable organizations → $451,132 $15,007
$4,80010th
$13,77125th
$29,345Median
$49,30675th
$67,24090th
$15,007This org · 28th
p10$4,800
p25$13,771
p50$29,345
p75$49,306
p90$67,240
$15,007

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 MN 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
Golden Tones Inc MA$125,163 Exec Director $66,096 $60,109 2024
Dance Notation Bureau Inc NY$124,898 Executive Director - Vice President $5,275 $4,967 2023
International Royal Order Of Jesters Inc IN$124,859 Executive Director $11,040 $11,782 2024
Kyl Dancers Inc PA$125,561 Executive Director $42,500 $42,892 2024
Small Steps Nurturing Center Foundation TX$124,777 Executive Director $9,640 $10,048 2023
The Golandsky Institute Inc NY$125,617 President $16,635 $15,662 2023
Museum Of Deaf History Arts And Culture KS$124,707 Co-executive Director $45,833 $51,591 2023
500 Sails MP$125,662 Executive Dir. $61,475 $61,475 2024
Shakespearean Youth Theater Company MN$124,596 Managing Director $36,000 $37,063 2023
Life On Art CA$125,745 Executive Director (Start 7/2024) $76,154 $66,550 2024
Captain Avery Museum Inc MD$124,562 Executive Director $46,688 $45,479 2023
East End African American Museum NY$124,562 Executive Di $20,000 $18,830 2023
Susan B Anthony Birthplace Museum Inc MA$124,399 Executive Director $70,000 $63,660 2024
Masscreative Inc MA$125,953 Executive Di $83,203 $75,667 2024
Cca North Corporation NH$126,000 Vice-president $11,414 $10,666 2024
The Star Spangled Banner MD$126,011 Executive Director $56,923 $53,858 2024
Granby Community Access And Media Inc MA$124,269 Executive Director $25,449 $23,144 2024
Bloomfield Access Television CT$124,200 Executive Director $67,813 $64,347 2024
Listening Point Foundation MN$126,150 Executive Director $24,960 $25,697 2023
Magnes Museum Foundation CA$126,193 Director, Secretary $20,421 $17,846 2024
Denver Ballet Theatre CO$124,128 Artistic Director $40,000 $39,963 2023
Ballet Afsaneh Art & Culture Society CA$124,017 Executive Director $19,500 $17,041 2024
Amesbury Carriage Museum Inc MA$126,485 Executive Director $37,800 $34,376 2024
Sst Productions CA$126,495 President $130,000 $113,606 2024
Studio Place Arts Inc VT$123,837 Executive Director $65,805 $67,031 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted25th

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 (Judy Hickey) 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 754 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,007 is reasonable (approximately the 28th 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.