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

Participant Inc

Executive Director / CEO

EIN 260017746
NY · NTEE A40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lia Gangitano, Executive Director / CEO ($35,385) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lia Gangitano — reported title “FOUNDER/DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,200 total compensation of comparable organizations → $178,813 $35,385
$39,37510th
$56,55625th
$77,724Median
$92,51975th
$106,29690th
$35,385This org · 8th
p10$39,375
p25$56,556
p50$77,724
p75$92,519
p90$106,296
$35,385

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 NY 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
Dirt Palace Public Projects RI$485,962 Co-executive Director $49,658 $52,694 2024
Center For Contemporary Printmaking CT$497,747 Executive Di $72,000 $74,708 2024
Summerfair Cincinnati Inc OH$498,021 Executive Director $74,044 $89,351 2023
Art & Creativity For Healing CA$475,839 Exec Dir/member $68,400 $67,293 2023
Waco Creative Art Center TX$502,765 Executive Director $41,023 $45,412 2024
The Luminary Inc MO$472,141 Executive Dir. $79,685 $93,400 2024
Rubys Clay Studio & Gallery CA$504,281 Operations Dir $78,000 $74,536 2024
Lanesboro Arts Center MN$471,626 Executive Di $60,500 $66,157 2024
Trickster Art Gallery IL$470,137 Executive Director $70,000 $78,408 2023
Daylight Community Arts NY$510,406 President $84,300 $84,300 2024
Iowa Arts In Education IA$464,535 Executive Director $57,001 $69,069 2024
Wisconsin Museum Of Quilts & Fiber Arts Inc WI$462,757 Executive Director $79,064 $91,378 2024
Design History Foundation Inc CA$523,634 Executive Director $187,122 $178,813 2024
Chicago Public Art Group IL$527,138 Executive Director $70,000 $78,408 2023
Dallas Architecture Forum TX$448,181 Executive Director $95,000 $105,165 2024
Northeast Minneapolis Arts Assoc MN$445,132 Executive Director $75,354 $84,833 2023
The Bronx River Art Center Inc NY$532,119 Executive Director $90,116 $92,778 2023
Los Angeles Art Association CA$442,183 Executive Dir. $92,800 $91,299 2023
Open Studio Project Inc IL$438,996 Executive Di $69,250 $73,400 2025
Downtown Aurora Visual Arts CO$540,411 Executive Di $83,200 $90,894 2023
Silver Eye Center For Photography PA$540,833 Executive Director $40,916 $46,489 2023
Design Museum Foundation Inc MA$541,742 Executive Director $92,770 $94,980 2023
Piedmont Craftsmen Inc NC$433,757 President An $47,125 $53,886 2024
Galveston Arts Center TX$433,471 Executive Director $54,250 $60,055 2024
Sonoran Art Foundation Inc AZ$547,466 Interim Executive Director $54,923 $58,454 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted7th

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 (Lia Gangitano) 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 86 similarly situated organizations (Same NTEE sector (A40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,385 is reasonable (approximately the 8th 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.