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PeerBasis
Compensation Comparability Determination

Institute 193 Incorporated

Executive Director / CEO

EIN 271871255
KY · NTEE A25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip Jones, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Phillip Jones — reported title “BOARD CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$760 total compensation of comparable organizations → $105,821 $25,000
$10,69810th
$22,72625th
$36,471Median
$54,07375th
$67,96190th
$25,000This org · 29th
p10$10,698
p25$22,726
p50$36,471
p75$54,073
p90$67,961
$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 KY 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
La A Schools Inc LA$174,496 Executive Director $56,667 $58,079 2023
Unruly Arts OH$174,101 Executive Director $62,400 $61,516 2023
Joy Engine Inc WI$181,262 Executive Director $87,550 $82,663 2024
The Mountain Artists Guild Inc AZ$184,868 Executive Dir. $31,701 $28,377 2023
Center Grove Fine Arts Academy Inc IN$185,452 Executive Dir. $24,000 $23,557 2023
Appalachian Children's Chorus Inc WV$185,729 Executive Director $46,000 $43,868 2025
National Art Education Foundation VA$168,143 Secretary/treasurer $29,651 $26,648 2023
Catholic Literary Arts TX$187,228 President And Founder $19,500 $17,635 2024
Northwest Michigan Arts & Culture MI$188,734 Executive Director $48,000 $44,792 2024
Emergent Arts AR$161,211 Executive Director $26,940 $27,377 2024
Educarte Incorporated MD$159,450 Executive Direc $25,363 $21,437 2024
Childrens Art Studio DC$158,586 Chair $130,000 $103,136 2024
Articulture MN$158,528 Executive Dir. $37,316 $34,320 2023
Collective Arts Network OH$196,157 Executive Di $50,000 $47,878 2024
Franklin Pond Chamber Music Inc GA$196,945 Executive Director $25,000 $22,726 2024
Children's Theatre Of Southern Indiana IN$198,732 Ceo $45,031 $41,826 2025
Massachusetts Educational Theater MA$199,088 Exec Director (Ex-officio) $23,004 $19,241 2023
Voices CO$154,176 Executive Director $72,000 $64,260 2023
Beyond The Grade TX$154,023 Executive Director $117,012 $105,821 2024
Naperville Art League IL$201,956 Director $10,676 $9,769 2023
Fred Oldfield Western Heritage & Art Center WA$202,380 Executive Director $50,500 $42,083 2023
Instruments 4 Africa TX$204,158 Trustee $56,000 $52,140 2023
Illustration Institute ME$147,443 Co Founder $37,692 $34,123 2024
Humanity Hale HI$206,626 Executive Dir. $27,580 $22,983 2023
Arts A L Inc FL$207,356 Executive Director $80,250 $70,170 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted29th

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 (Phillip Jones) 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 85 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 29th 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.