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PeerBasis
Compensation Comparability Determination

Naperville Art League

Executive Director / CEO

EIN 237399467
IL · NTEE A25Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sally Sharp, Executive Director / CEO ($10,676) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sally Sharp — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $115,643 $10,676
$11,86810th
$25,23825th
$39,740Median
$56,66675th
$74,01090th
$10,676This org · 9th
p10$11,868
p25$25,238
p50$39,740
p75$56,666
p90$74,010
$10,676

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 IL 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
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $45,989 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $56,979 2023
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $21,027 2023
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $45,709 2025
Humanity Hale HI$206,626 Executive Dir. $27,580 $25,117 2023
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $24,835 2024
Arts A L Inc FL$207,356 Executive Director $80,250 $76,683 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $52,322 2024
Northwest Arts Center WA$208,548 Executive Dir. $27,000 $24,588 2023
Fireweed Community Woodshop MN$209,199 Pollinator $39,997 $40,200 2023
Artists Open Studio Inc OH$211,752 Executive Di $19,600 $20,510 2024
Small School Inc NC$212,051 Chairman $102,000 $104,128 2024
Day Ii Day Foundation Inc CA$213,010 President & Ceo $60,500 $53,139 2023
Michigan Arts Access MI$213,518 Executive Di $46,000 $46,909 2024
Hawkeye Indian Cultural Center Inc NC$213,614 Executive Dir. $1,400 $1,393 2025
National Parks Arts Foundation NM$214,695 President $57,500 $61,101 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $48,949 2024
Ruckusroots Inc CA$215,420 Executive Director $65,799 $57,793 2023
Frank Hamilton School Inc GA$216,509 Executive Director $18,200 $18,080 2024
Catholic Literary Arts TX$187,228 President And Founder $19,500 $19,272 2024
Freedom Arts And Education Center MO$216,773 Executive Director $28,940 $31,178 2023
Scalehouse OR$216,997 Executive Director $20,000 $18,350 2024
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $47,940 2025
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $25,744 2023
Creative Hearts Inc NY$218,781 Director $33,800 $30,176 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2023 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 IL 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted8th

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 (Sally Sharp) 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 107 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,676 is reasonable (approximately the 9th 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.