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PeerBasis
Compensation Comparability Determination

Miano Academy Of Art Inc

Executive Director / CEO

EIN 260820589
FL · NTEE A25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Miano, Executive Director / CEO ($68,771) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charles Miano — reported title “PRESIDENT NON VOTING MEMBER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$163 total compensation of comparable organizations → $146,224 $68,771
$10,64010th
$27,12725th
$49,399Median
$68,20375th
$83,17690th
$68,771This org · 76th
p10$10,640
p25$27,127
p50$49,399
p75$68,203
p90$83,176
$68,771

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 FL 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 Institute For Art And Olfaction CA$257,075 Executive Director $43,650 $41,307 2023
Borealis Art Guild MN$259,168 Director $8,000 $8,663 2023
Bob Mizer Foundation CA$256,316 President $48,800 $44,856 2024
Emerald Coast Honors Orchestra Foundation Inc FL$256,242 Secretary $3,900 $4,015 2023
Photography Without Borders Inc PA$260,386 Executive Di $83,559 $91,321 2023
Greenwich Art Society Inc CT$260,507 President, Managing Direct $56,260 $56,151 2024
Be Frank Foundation CO$255,229 Managing Director $69,420 $72,950 2023
Utah Youth Symphony Orchestra Assoc UT$260,676 Board Chair $3,290 $3,690 2023
Hunakai Studio Of Fine Arts Inc MA$261,687 President $64,649 $63,668 2023
Belvedere Series VA$254,087 Artistic Director $33,000 $33,043 2025
Southwest Music Education Association CA$262,512 President $6,000 $5,373 2025
Kalamazoo Book Arts Center MI$251,216 Director $40,000 $42,816 2025
The Peacock Players Inc NH$250,630 Executive Di $61,154 $60,109 2024
Academy Of Music Outreach CA$265,455 Executive Director $84,000 $79,492 2023
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $47,353 2024
Active Cultures CA$249,844 Executive Director $74,250 $68,249 2024
Mountain Time Arts MT$266,610 Executive Dir. $86,068 $101,676 2023
Art Access UT$248,757 Executive Director $72,081 $78,530 2024
Chris Babcock Art Prep CA$267,281 President $64,835 $59,595 2024
Girls Rock Charlotte NC$248,411 Executive Dir. $30,630 $34,685 2023
North Fourth Art Center NM$247,942 Executive Dir. $67,964 $80,111 2023
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $68,065 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $39,321 2024
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $53,589 2025
Aya Art Co CA$270,714 Officer $275 $260 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default76th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted74th

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 (Charles Miano) 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 142 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,771 is reasonable (approximately the 76th 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.