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PeerBasis
Compensation Comparability Determination

One Reel

Executive Director / CEO

EIN 237246862
WA · NTEE A610
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Griswold, Executive Director / CEO ($7,842) against every comparable organization that fit the selection criteria — 417 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Martin Griswold — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

417 organizations qualified on sector, size, and geography 417 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $497,895 $7,842
$3,48010th
$10,00425th
$23,714Median
$45,01075th
$61,09390th
$7,842This org · 21st
p10$3,480
p25$10,004
p50$23,714
p75$45,010
p90$61,093
$7,842

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 WA 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
The Nolumbeka Project Inc MA$83,733 President $250 $258 2023
Leesburg Art Festival Inc FL$83,828 Executive Di $21,731 $22,802 2024
Mountain Home Arts Council Inc ID$83,708 Executive Director $16,294 $19,932 2023
Ukrainian American MI$83,474 Executive Di $36,000 $42,729 2023
Cor Mundi Center For Sacred Music TX$83,397 President And Artistic Director $6,500 $7,262 2024
Scandinavian Heritage Association Inc ND$83,315 Office Manager $12,347 $15,582 2023
Jazz Outreach Initiative NV$84,314 Directo Of Programming $36,000 $40,305 2024
Ohio To Erie Trail Fund OH$83,119 Exec Director-non Voting $36,000 $42,588 2024
Lily And Earle M Pilgrim Art Foundation DC$84,473 President/secretary $48,000 $48,437 2023
Jackson County Historical Society IA$84,497 Curator $25,000 $30,574 2024
Arts Mentorship Program Inc CA$82,824 Executive Dir. $34,766 $33,531 2024
Agc Of Oklahoma Education Foundation OK$82,641 Executive Director $13,188 $16,700 2023
Livingston Center For Arts & MT$84,998 Executive Di $20,511 $25,425 2023
The National Museum Of The PA$85,055 Curator & Mu $8,875 $10,177 2023
Capital Regiment Drum & Bugle Corps OH$82,420 Executive Director $19,000 $23,141 2023
Accuracy In Academia Inc DC$85,232 Chairman $23,500 $23,714 2023
Oconee Youth Playhouse GA$82,270 Executive Di $7,450 $8,614 2023
Overfield Tavern Museum OH$85,394 Director $44,082 $52,149 2024
Spirit Of Harmony Foundation Inc IL$85,413 Executive Di $30,000 $32,942 2024
Mainstreet Las Vegas Inc NM$85,591 Executive Director $25,000 $30,033 2024
Sewickley Valley Historical Society PA$81,939 Executive Director $41,167 $47,208 2023
Cmc Leverage Lender Inc CA$85,738 Executive Director $12,422 $11,672 2025
Spaces OH$85,801 Frmr Exec Di $58,702 $69,445 2024
Central Stage Theatre Of County Kitsap WA$85,801 Executive Dir. $12,504 $12,504 2024
Minnesota Association Of Letter Carriers MN$85,874 President $7,661 $8,705 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted20th

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 (Martin Griswold) 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 417 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,842 is reasonable (approximately the 21st 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.