Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Bridge Pai

Executive Director / CEO

EIN 205528367
VA · NTEE A20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amber Smith, Executive Director / CEO ($58,731) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amber Smith — reported title “CHIEF EXECUT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$292 total compensation of comparable organizations → $156,759 $58,731
$9,91910th
$27,52425th
$46,915Median
$66,56875th
$82,51090th
$58,731This org · 66th
p10$9,919
p25$27,524
p50$46,915
p75$66,568
p90$82,510
$58,731

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 VA 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
Saline County Ag Society Inc NE$297,926 President $3,125 $3,481 2024
Springfield Contemporary Theatre Inc MO$297,882 President $6,000 $6,412 2025
Bloomington Creative Glass Center Inc IN$300,843 President $23,404 $26,316 2023
Buffalo Institute For Contemporary Art NY$301,221 Part Time Executive Director $12,000 $11,562 2023
Venture Lititz Inc PA$296,445 Executive Director $65,531 $67,682 2024
Sones De Mexico Ensemble IL$296,215 Executive Dir. $40,000 $41,931 2023
Continuo Arts Foundation Inc NJ$302,133 Executive Director $62,000 $57,331 2024
Funoon NY$295,886 Executive Director $75,556 $72,800 2023
Center For International Performance & Exhibition IL$295,759 Executive Director $27,202 $27,697 2024
Smoke & Barrel Inc LA$302,839 Director $12,000 $13,685 2024
Ballet Of York County SC$295,261 Artistic /Studio Director $52,738 $56,982 2024
International Focus Inc NC$303,451 Executive Director $69,207 $76,248 2023
El Ballet Folklorico Estudiantil MI$303,518 Director $7,200 $7,697 2024
Nashville Arcade Arts Program Inc TN$304,478 Executive Director $80,325 $87,446 2024
Newaygo County Council For The Arts Inc MI$293,520 Executive Director $45,497 $48,636 2024
Day Eight DC$304,981 President $83,000 $75,434 2024
Kindred Arts Inc NY$305,052 Executive Director $11,750 $11,321 2023
Kc Fringe Festival Inc MO$291,863 Executive Director $50,014 $54,863 2024
Creative Nomads Ltd MD$306,365 Executive Director $79,600 $79,351 2023
Emerge Cda Inc ID$291,699 Executive Director $41,358 $45,566 2024
Wham Art Association AZ$306,863 Executive Dir. $49,940 $51,212 2023
Hispanic Connection Of Southern Indiana Inc IN$290,832 President $42,016 $45,889 2024
Skyes The Limit Foundation Inc AZ$307,598 President $73,025 $72,736 2024
Campanile Center For The Arts Inc WI$307,761 Executive Director $62,647 $67,761 2024
Western Ny Book Arts Collaborative Inc NY$289,491 Executive Dir. $53,000 $51,066 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default66th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted65th

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 (Amber Smith) 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 324 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,731 is reasonable (approximately the 66th 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.