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PeerBasis
Compensation Comparability Determination

Fermata Arts Foundation Inc

Executive Director / CEO

EIN 263396309
CT · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sean Cummings, Executive Director / CEO ($3,248) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$749 total compensation of comparable organizations → $68,742 $3,248
$1,65010th
$5,15725th
$18,377Median
$32,50675th
$62,57490th
$3,248This org · 20th
p10$1,650
p25$5,157
p50$18,377
p75$32,506
p90$62,574
$3,248

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 CT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The National Foundation For MusicalMN $65,780$12,646 990
Mag FoundationCA $66,969$58,433 990
Culture EncountersVA $64,009$1,000 990
Queens World Film Initiative IncNY $69,060$2,626 990
Canto Vocal Programs A New York Nonprofit CorporationNY $70,305$749 990
Memphis Cultural Arts EnrichmentTN $75,000$65,335 990
Art Sphere IncPA $80,355$68,742 990
Kaleidoscope School Of Fine Art IncIL $80,819$6,433 990
Arts With OthersCA $51,507$27,629 990
Jazz Outreach InitiativeNV $84,314$37,382 990
Livingston Center For Arts &MT $84,998$23,581 990
Paper CircleOH $89,941$21,706 990
You Can Live History IncCO $90,775$18,377 990
UnscriptedTN $93,402$9,311 990
Highlands Art League IncFL $95,039$3,880 990

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 CT 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Sean Cummings) 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 15 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,248 is reasonable (approximately the 20th 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). 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.