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PeerBasis
Compensation Comparability Determination

Project Snap

Executive Director / CEO

EIN 205135109
MI · NTEE A40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah Rubyan, Executive Director / CEO ($95,784) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $96,000 $95,784
$8,34910th
$21,32025th
$33,609Median
$56,33775th
$73,15490th
$95,784This org · 98th
p10$8,349
p25$21,320
p50$33,609
p75$56,337
p90$73,154
$95,784

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 MI 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
Japanese Embroidery Center Inc GA$201,901 Bd Of Directors $59,629 $58,087 2024
Yeiser Art Center Inc KY$198,758 Exec Director $42,921 $45,996 2023
Nature's Best Photography Fund Inc VA$213,600 Director / President $10,984 $10,275 2024
Ten Thousand Villages NE$215,115 Executive Di $52,000 $55,786 2023
Frontline Arts NJ$218,346 Fmr Ex Director $62,423 $53,997 2024
Artlink Inc IN$219,091 Executive Dir. $61,908 $63,251 2024
Wartists Inc VA$189,850 President $29,000 $27,128 2024
Filter Photo Nfp IL$224,054 Executive Director $35,338 $33,659 2024
Indy Convergence Inc IN$187,607 Managing Director $12,445 $13,091 2023
Gallery Route One CA$224,306 Executive Dir. $40,174 $33,609 2024
Martha's Vineyard Art Association MA$225,167 Gallery Dire $15,335 $13,745 2023
Riverside Arts Center IL$186,596 Frmr Exec Dir $31,706 $31,092 2023
Espanola Valley Fiber Arts Center NM$186,150 Retail Manag $44,386 $46,252 2024
The Sculpture Center OH$226,726 Executive Di $66,626 $70,387 2023
Village Art Club Inc AR$182,528 Director, Gallery Facilita $2,106 $2,293 2024
Maine Crafts Association ME$233,069 Executive Director $20 $20 2023
Seattle Architectural Foundation WA$176,098 Executive Director $78,875 $68,416 2024
Vienna Arts Society Inc VA$235,835 Art Center D $15,000 $14,446 2023
Studio Gallery Association Inc DC$174,671 Executive Director $33,666 $28,622 2024
Hutchinson Art Association Inc KS$173,110 Executive Director $31,431 $32,050 2025
Open Studios Inc CO$238,827 Executive Director $55,000 $52,604 2023
Lexington Art League Inc KY$239,202 Executive Director $56,100 $56,888 2025
Public Trust PA$169,980 Executive Director And Ex Officio $25,000 $24,154 2024
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $51,504 2023
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $75,949 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Deborah Rubyan) 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 47 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,784 is reasonable (approximately the 98th 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.