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PeerBasis
Compensation Comparability Determination

Four Hundred Beacon Corporation

Executive Director / CEO

EIN 208069837
MA · NTEE A115
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra J Houston, Executive Director / CEO ($13,288) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra J Houston — reported title “PRES. & EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,153 total compensation of comparable organizations → $730,605 $13,288
$7,41110th
$16,51225th
$35,931Median
$64,47275th
$128,86690th
$13,288This org · 26th
p10$7,411
p25$16,512
p50$35,931
p75$64,472
p90$128,866
$13,288

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 MA 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
Booth Art Fund Inc GA$0 Director & Secretary $18,895 $21,142 2024
Smu Corp TX$0 President $55,993 $62,330 2024
Olney Theatre Center For The Arts Inc MD$0 Executive Director $12,410 $12,911 2024
Austin Children's Museum Holdings Inc TX$0 President & Treasurer $7,080 $7,881 2024
The Harold E Lemay Museum WA$0 Vice Chair & Ceo,aat $26,972 $26,873 2024
Hollywood Arts Building Qalicb NY$0 President $91,971 $92,484 2024
The Witte Title Holding Company TX$0 President $42,276 $47,060 2024
The Endowment For The Museum Of Fine TX$0 Director $314,496 $341,063 2025
The Stanford White Casino Theatre RI$0 President $39,163 $41,789 2024
The Murray Arts Center Foundation Inc GA$0 Head Of School $45,634 $49,745 2025
Harvest Time Ministries Usa CA$0 Director $69,700 $66,976 2024
Native Sisters Circle Inc CA$0 Ceo $1,200 $1,153 2024
Center Park Productions MI$0 President (Feb 25 - Jun 25) $31,282 $35,931 2024
Oromo Cultural Center WA$0 Director $24,000 $23,912 2024
Nynj Super Bowl Host Company Inc NJ$0 Executive Director/secretary $30,000 $29,807 2024
Drilling Company Theatrical Productions Inc NY$0 Producingartistic Director $20,000 $20,112 2024
The Holy Land Experience Ministries TX$0 Executive Pr $10,500 $11,688 2024
Connecticut Public Broadcasting Real CT$0 President $33,775 $36,282 2023
World War Ii Campaigns Inc LA$0 President $102,148 $128,866 2023
Institute Of Musical Art NY$0 Trustee $63,589 $65,832 2023
Moma Auxiliaries Inc NY$0 President/director $705,709 $730,605 2023
Irelands Great Hunger Museum Inc CT$0 Chairperson $58,752 $63,112 2023
World War Ii Pavilions Inc LA$0 President $102,148 $128,866 2023
Native Roots Global Fund CA$0 Officer $4,800 $4,749 2023
Berkeley Traditional Music Foundation CA$0 Interim Managing Director $6,778 $6,705 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted41st

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 (Sandra J Houston) 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 27 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,288 is reasonable (approximately the 26th 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.