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PeerBasis
Compensation Comparability Determination

Barbara Ingram School For The Arts

Executive Director / CEO

EIN 261403515
MD · NTEE B112
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Allyson Sirbaugh, Executive Director / CEO ($22,500) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$715 total compensation of comparable organizations → $570,838 $22,500
$7,22410th
$20,43625th
$48,021Median
$81,44475th
$121,58690th
$22,500This org · 27th
p10$7,224
p25$20,436
p50$48,021
p75$81,444
p90$121,586
$22,500

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 MD 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
Carmel High School Ovation Inc IN$435,238 Choral Director $2,800 $3,158 2024
Community School Foundation Inc FL$433,743 Head Of School $49,099 $50,793 2023
Missouri Association Of MO$438,675 Executive Di $30,000 $33,987 2024
Mercy Health Foundation Berryville AR$438,902 Foundation President $11,384 $14,091 2023
Iowa Asian Alliance Foundation IA$438,987 Executive Di $88,304 $106,474 2023
Richland Library Friends And Foundation SC$433,011 Trustee $25,880 $28,879 2024
Bethel Education Foundation OR$440,008 Executive Di $43,680 $44,669 2023
Hermleigh Education Foundation Inc TX$431,118 Trustee (Superintendent) $15,544 $16,631 2024
New Discoveries Affiliated Building Co MN$444,000 President $43,067 $45,518 2024
Institute For Student Achievement NJ$427,323 President (End 1/5/2024) $71,148 $67,947 2024
Longwood Sports Booster Club Inc NY$427,192 Director $8,930 $8,631 2024
Winston Knolls Foundation For Thriving IL$445,521 President $2,472 $2,599 2024
Friends Of Peak To Peak Inc CO$446,170 Executive Director Of Operations $43,550 $45,986 2023
Cuventures Inc WI$424,301 Interim President (End 1/31/23) $61,862 $71,146 2023
Elevate Atlanta Inc GA$422,818 Executive Director $80,000 $88,581 2023
Parkland School District Education PA$452,639 Executive Di $79,810 $82,937 2025
Musd Holding Corp CA$452,888 President $19,780 $17,798 2025
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $115,628 2024
The Partners Program CA$453,969 Director/head Of School $210,112 $199,796 2023
Great Lakes Academy Support IL$454,800 Treasurer $6,807 $7,369 2023
University Of North Carolina At NC$457,066 Treasurer $56,564 $62,515 2024
Friends Of Veritas Preparatory Charter MA$457,074 President $23,440 $22,530 2024
Georgia Tech Global Inc GA$460,000 President $58,151 $60,929 2025
St Coletta Of Wisconsin WI$408,422 Director (Thru June 2024) $8,312 $9,285 2024
Cyberwarrior Foundation Inc MA$404,839 Executive Director $120,193 $118,940 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default27th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted13th

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 (Allyson Sirbaugh) 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 146 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,500 is reasonable (approximately the 27th 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.