Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Lancaster Creative Factory

Executive Director / CEO

EIN 271514997
PA · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Lehman, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 151 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$149 total compensation of comparable organizations → $133,795 $25,000
$8,04210th
$25,07025th
$46,352Median
$66,45875th
$83,55990th
$25,000This org · 25th
p10$8,042
p25$25,070
p50$46,352
p75$66,458
p90$83,559
$25,000

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 PA 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
Center For Architecture And Design CA$285,759 Executive Director $11,142 $9,648 2023
West Texas Conservatory TX$283,329 President $46,928 $47,073 2023
San Francisco Writers Conference CA$286,328 President $18,000 $15,139 2024
Northville Art House Inc MI$287,460 Executive Di $70,000 $70,374 2024
Manship Artist Residence And Studios Inc MA$287,794 President $38,000 $34,242 2023
Junior High Incorporated CA$281,645 Executive Director $32,000 $26,914 2024
Allegheny Riverstone Center For The PA$279,022 Executive Director $30,000 $29,139 2024
Union Hall CO$292,190 Executive Di $52,832 $49,342 2024
Northeast Iowa School Of Music IA$292,244 Board Member $144 $149 2025
Arts Gowanus Inc NY$276,709 Executive Director $109,928 $96,752 2024
Little Eagle Arts Foundation WI$293,631 Executive Director $32,280 $32,836 2024
Community Center For The Arts IL$293,638 President, Executive Director $25,016 $23,954 2024
Embracing Our Differences MI$294,840 Secretary $25,440 $26,331 2023
Cape Ann Art Haven Inc MA$294,868 Executive Director/treasurer $60,000 $54,067 2023
Aspireconservatory Of Fine & Performing Arts Inc KY$295,157 Treasurer $47,709 $51,399 2023
Friends Of Mcgroarty Cultural Arts Cntr CA$296,370 Executive Dir. $34,005 $27,863 2025
Bas Fisher Invitational FL$271,264 Director & P $50,000 $45,751 2024
Aya Art Co CA$270,714 Officer $275 $238 2023
Creative Arts For Kids Inc MA$270,140 Executive Di $57,505 $49,034 2025
Summertime Gallery Inc NY$300,481 Gallery Director $51,154 $46,352 2023
Center For Visual Artists Greensboro Inc NC$269,043 Director Of Operations $35,750 $35,979 2024
Advocacy For The Visual Arts Inc WY$268,504 Executive Di $58,000 $62,280 2023
Chris Babcock Art Prep CA$267,281 President $64,835 $54,530 2024
Mountain Time Arts MT$266,610 Executive Dir. $86,068 $93,034 2023
Professional Artistic Research Projects OH$265,853 Executive Director $42,000 $43,328 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Kevin Lehman) 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 151 similarly situated organizations (Same NTEE sector (A25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 25th 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.