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PeerBasis
Compensation Comparability Determination

Gallery 110

Executive Director / CEO

EIN 271283473
WA · NTEE A30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shayley Timm, Executive Director / CEO ($38,307) against every comparable organization that fit the selection criteria — 470 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shayley Timm — reported title “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

470 organizations qualified on sector, size, and geography 470 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $483,611 $38,307
$3,64710th
$10,37725th
$24,411Median
$45,75775th
$61,82290th
$38,307This org · 67th
p10$3,647
p25$10,377
p50$24,411
p75$45,757
p90$61,822
$38,307

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 WA 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
Australian International Screen FL$89,964 Executive Director $121,541 $123,871 2024
Paper Circle OH$89,941 Executive Dir $19,215 $22,731 2023
Jack Oconnor Hunting Heritage & ID$90,074 Secretary $1,583 $1,827 2024
Spokane Chamber Music Association WA$90,126 Marketing Director $11,100 $10,782 2024
New Music Works CA$89,810 Artistic Dir. $15,600 $15,046 2023
Apples And Oranges Arts Inc CA$90,438 Artistic Director $137,245 $128,571 2024
Prime Productions MN$90,454 Co-artistic $7,500 $8,040 2024
Viva Performing Arts Inc IL$90,455 Secretary/treasurer $27,515 $29,347 2024
Fannie Lou Hamer Institute Of Advocacy & Social Action NC$90,500 President $45,000 $50,444 2024
Colonial Theater Inc ME$90,527 Executive Director $30,000 $33,553 2023
Alex Haley Museum Association TN$90,663 Site Manager $22,000 $25,088 2024
Childrens Chorus Of Collin County TX$89,323 Director $12,500 $13,565 2024
Koshare Indian Museum Inc CO$89,322 Manger $50,000 $52,014 2024
Peaceweavers Inc NY$89,254 President $24,100 $23,627 2024
You Can Live History Inc CO$90,775 President $18,500 $19,245 2024
Sing Stark Inc OH$89,207 Executive Director $49,500 $56,879 2024
Jesuit Dallas Museum TX$90,804 Museum Director $13,758 $15,372 2023
French Art Colony OH$90,963 Executive Director $18,930 $21,752 2024
Historical Society Of Perry County PA$91,041 Employee $930 $1,006 2024
Berkeley Architectural Heritage Association CA$88,893 Executive Director $33,500 $31,383 2024
Moclips By The Sea Historical Society WA$88,622 Director/curator $4,500 $4,371 2024
Dorothy Ramon Learning Center Inc CA$88,488 Editor, Ushkana Press $57,722 $55,671 2023
Society Of Animal Artists Inc CO$91,564 Executive Direc $49,000 $50,973 2024
Chinese Historical Society Of New England Inc MA$91,564 Managing Director $36,427 $38,060 2022
Roanoke Symphony Foundation VA$88,394 Executive Dir. $1,166 $1,222 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2023 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 WA 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 default67th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted61st

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 (Shayley Timm) 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 470 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,307 is reasonable (approximately the 67th 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.