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PeerBasis
Compensation Comparability Determination

701 Center For Contemporary Art

Executive Director / CEO

EIN 263028981
SC · NTEE A20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tabitha Ott, Executive Director / CEO ($21,154) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tabitha Ott — reported title “Administrative 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

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $281,935 $21,154
$8,27510th
$23,12125th
$40,559Median
$58,56375th
$74,22890th
$21,154This org · 23rd
p10$8,275
p25$23,121
p50$40,559
p75$58,563
p90$74,228
$21,154

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 SC 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
Confluence Gallery And Art Center WA$237,369 Executive Director $30,156 $25,880 2025
The Off-central Players Inc FL$238,855 Board Member / Producing A $60,000 $57,097 2023
Community Arts & Empowerment CA$236,571 Ceo $48,400 $41,121 2024
Partnership Inc AK$236,483 Executive Di $56,040 $54,272 2023
North Gwinnett Arts Association GA$239,511 Executive Director $53,962 $53,385 2024
Gallery Night Of Pensacola Inc FL$236,039 Director $43,880 $40,559 2024
Art & Soul Oakland CA$235,700 President, Ceo $26,000 $22,742 2023
Surati For Performing Arts Inc NJ$240,472 President $27,200 $23,895 2024
Psymposia Inc DE$235,243 President $20,000 $19,268 2024
Teatro Tariakuri IL$240,585 Executive Director And President $28,000 $27,085 2024
Carolyn Glasoe Bailey Foundation Inc CA$235,050 Executive Director $82,796 $72,422 2023
Crested Butte Society Inc CO$234,861 Executive Director $69,592 $65,656 2024
Siren-protectors Of The Rainforest NY$240,987 Executive Director $9,446 $8,646 2023
Mannakin Theater And Dance CA$234,670 Ceo Artistic/executive Director $40,000 $33,984 2024
Latino Arte And Culture NV$242,054 Chair/executive Director $81,053 $79,939 2024
Schoolhouse History And Art Center MT$242,143 Executive Director $52,333 $54,074 2025
Ekmeles Inc NY$233,616 President $31,675 $28,993 2023
Allied Ceramics Art Institute CA$233,412 Member At Large $8,279 $7,242 2023
Central Area Youth Association WA$242,467 Executive Dir. $64,200 $56,554 2024
The American Meditation Institute NY$242,823 President $50,000 $44,454 2024
Kaje Inc NY$243,425 Founding Member And Executive Director $66,437 $59,069 2024
Skabob House WA$243,946 Treasurer $4,800 $4,119 2025
Urban Arts Collective TX$231,684 Producing Executive Director $50,000 $50,665 2023
Continuum Arts Collective ME$231,432 Executive Director $30,000 $30,430 2023
Autumn House Press PA$244,505 Editor In Ch $56,207 $55,150 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 SC 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted22nd

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 (Tabitha Ott) 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 283 similarly situated organizations (Same NTEE sector (A20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,154 is reasonable (approximately the 23rd 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.